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HMRC internal manual

Claimant Compliance Manual

Examinations: Post-award penalty cases: Considering the customers reply

Once the customer 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 customer has adequately explained the position you shall ask your manager for help.

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

If the customer 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.

If the customer has only supplied a partial reply and has not given you an acceptable explanation as to why the missing information cannot be supplied you will need to reach your conclusion based on the information held.

If the customer has only supplied a partial reply and has not given you an acceptable reason as to why they cannot provide the remainder you will need to tell them the information that is still required and the date by which it must be provided. If possible this contact should be by telephone. If they do not provide the outstanding information and they do not give you an acceptable explanation - see CCM4850 

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

  • there is no adjustment and therefore no penalty, see CCM4425 
  • there is no adjustment needed to the award- see CCM4825 
  • an adjustment is needed to the award - see CCM4830 
  • you need to extend the scope of your examination - see CCM4835