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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Examinations following a change of circumstances: General

The majority of notifications of a change of circumstances which increase an award are processed without a challenge. However, where risks are identified with such a notification the case will be referred to Claimant Compliance to consider an examination regarding the claim in respect of the change of circumstances.

CCM4355 gives an overview of the process that applies to the examination where a penalty is not appropriate. Where a penalty may be appropriate you will issue the opening letter as shown in CCM4760. This formally opens your examination and explains to the claimant what information you need.