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HMRC internal manual

Claimant Compliance Manual

Examinations: Pre-award penalty cases: Considering the claimants reply

Once the claimant has replied to the opening letter you will need to carefully consider their response. Chapter 6 of the CCM contains guidance on many of the risks you will come across and Chapter 15 contains detailed guidance on Undisclosed Partners.

If you are unsure whether the claimant has adequately explained the position you should ask your manager for help.

If the claimant has not fully answered your concerns or you now have other concerns you should contact them again to request the additional information. Wherever possible you should try to do this by telephone.

If the claimant asks if they can meet someone to discuss the position or you think a face to face meeting is necessary you shall discuss with your manager who will tell you how to proceed.

Once the claimant has provided all of the information, documents or evidence you asked for you will have reached one of the conclusions:-

  • you can now accept the claim in full - see CCM4325 
  • you can accept part but not all of the claim - see CCM4650 
  • the claim cannot be accepted - see CCM4660