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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Examinations: Information: Information to be requested

Your opening letter should specify the information you want. This will of course vary from one case to another. You should take care to review the information included in the Standard Intelligence Package (SIP), understand its implications, and identify what further information you need from the claimant(s) to complete the picture.

In most cases you will be asking for some documentary evidence (of e.g. child-care costs). You should be as specific as possible when listing what you want to see: for example, if you need bank account details, say for what period - e.g. “bank statements covering April 2008 - July 2008 for all current accounts open at any time during that period”.

It is important that the claimant(s) should be clear about what you have asked them to provide: not only is this good customer service, but it will make it easier for you to judge whether they have complied, and to identify any gaps.