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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Discrepancy Enquiries: Penalty Cases: Multiple Risks

Most discrepancy enquiries 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 CCM17830) will need to cover all of the risks so you will need to set each of them out clearly.

On the 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.