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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Post-award penalty cases: Extending the scope of the examination

If, after considering the customer’s reply, you think there are now fresh concerns you shall discuss with your manager whether to extend the examination to cover other risks or whether you also need to open an enquiry for the previous year or whether the case needs to be transferred to different team for a face-to face meeting.