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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Information: How do I work an examination?

In general terms pre and post-award examinations are worked in a similar way.

  • You will send the claimant a letter opening the examination and asking them to provide information or evidence to help you consider their claim.
  • You will then consider any response and make a decision about their claim or award.
  • You will send them a letter explaining your conclusion and issue any notice setting out your decision. The claimant has a right to appeal against your decision.Detailed guidance on each step can be found at:-

  • pre-award examinations is at CCM4300,
  • examinations following a change of circumstances is at CCM4350
  • post-award examinations is at CCM4400.However before you start your action you need to think about:-

  • Whether this should be a discrepancy examination, see CCM17020
  • Confidentiality in joint claims, see CCM5010
  • Is a penalty appropriate, see CCM4310, CCM4360 and CCM4410.