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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Discrepancy Examinations: Penalty Cases: Multiple Risks

Most discrepancy examinations will cover one aspect of the claim. Where more than one risk has been identified you will need to take particular care with the case.

The opening letter (see CCM17630) will need to cover all of the risks so you will need to set each of them out clearly.

On receipt of the claimants reply each risk must be considered separately. For example they might accept that they made a mistake with their childcare costs but do not agree their income was incorrect.