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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Examinations: Examinations following a change of circumstances: Considering the claimant's 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 shall 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 reach one of these conclusions:-

  • you can accept the notification - see CCM4375 
  • you can accept part but not all of the claim in respect of the change of circumstances - see CCM4650 but note your decision will be under S15.
  • The claim in respect of the change of circumstances cannot be accepted - see CCM4660 but note your decision will be under S15.

If the claimant does not reply to your opening letter follow the guidance at CCM4690 but note your decision will be under S15.