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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Post-award examination: Action: The award has been suspended but customer now responds to the information notice

Where the award has been suspended but the customer now responds to the information notice (the TCC106 letter or the TCC1130 letter in a joint examination/enquiry) you or a colleague must consider the reply on the day of receipt. The Regulations only allow us to suspend payment where the customer has failed to supply the information shown in the information notice. As soon as they reply that failure has ended and there are no longer grounds for continuing to withhold payment.

a.  If all of the outstanding information has now been supplied you must immediately reinstate payment (see TCM0212220) and then see CCM4420. If you realise you now need extra information you need to ask the customer to supply the extra information and allow them 21 days to do so. If they do not supply the extra details you will then issue a TCC106 letter (see CCM4450) but this letter will only request the outstanding information

b.  If the customer has only supplied part of the information but has given an acceptable explanation as to why the balance is not available you must immediately reinstate payment (see TCM0212220) and then consider the information held - see CCM4420

c.  If the customer has only supplied part of the information but has not provided an acceptable explanation as to why they have not supplied the balance you will need to write to them explaining the payments will remain suspended and if they do not supply the missing details the award will be terminated. If the outstanding information is then supplied see (a) or (b) above. If the information is still not supplied see CCM4475