Compliance Strategy: Voluntary Disclosure: S19 Lite/S20 Lite process
Once a case is received by the S19Lite/S20Lite team they should check whether
- the new information disclosed by the customer conflicts with information held by other HMRC systems
- there is current compliance action.
Although the customer may have voluntarily disclosed a correction to their declaration they could still incur a penalty, see CCM10780.
To identify which Voluntary disclosure cases might involve a penalty the S19/S20Lite team will firstly check the S19Lite process to see if the reason for the over-claim is one of the errors shown on the list.
If the error is not on the list
- the case will be worked by the S19/S20 Lite team in accordance with the S19Lite process.
If the error is on the list