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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Information: No restrictions on the number of examinations which can be made

There is no restriction on the number of times you can examine a claim or award during the year. It is possible for a claim to be the subject of a pre-award examination; then for the award once made to be subjected to one or more post-award examinations - for example, if there are several changes of circumstances.

It will not prejudice any compliance action if processing staff have asked the claimant(s) questions during the processing of the claim. But, in the interests of customer service and to ensure the most effective use of departmental resources, repeated examinations will not be the norm.

You should not rely on being able to examine a claim or award again at a later date, but should carry out the examination you are engaged on as fully and thoroughly as possible. An award will only be identified for a further examination if the risk team uncover fresh information or identifies risks that were not apparent earlier.