Discrepancy Enquiries: Penalty Cases: Application for enquiry to be completed
Claimants are entitled to apply to the Independent Appeals Tribunal to ask them to tell HMRC to complete their enquiry and tell the claimant their decision. In joint claims either claimant can ask for this.
Claimants can do this at any time during the enquiry. It usually happens where the enquiry has been going on a long time or where the opening letter does not say why we have opened the enquiry and the claimant will not co-operate until they know what is wrong. It is unlikely that you will come across this in a discrepancy case. If you do receive one – see CCM17090.