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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Post-award penalty cases: Warning of suspension

Where there has been no reply to your opening letter and you are satisfied the customer has been given every opportunity to supply the information you must send the letter TCC106. This letter repeats the request for the information and warns them that if they do not supply the information their award will be suspended. You must attach a copy of the factsheet WTC/FS9.

You must state the date by which they have to send you the information and this will be 30 days from the date on which you send the TCC106. This letter is known as an information notice. If you are aware that postal delays are likely, for example there is a strike or it is close to Christmas, you should allow a few extra days.

Suspension of payment is a very serious step so it is important that each customer has been fully warned of the next action you will take if they continue to ignore your request for information.

You should then BF your case for 30 days and the next action will depend on if:

  • The customer replies - see CCM4885 
  • There is no reply - see CCM4890 
  • If the customer asks for more time to deal with the request for information - see CCM4416. You should only allow extra time where you and your manager believe the customer has an exceptional reason for the delay. They will have already had the opening letter which allowed 30 days for a reply and then you have allowed a further 30 days. Where your manager agrees to extend the time for the reply you must send a letter to the customer confirming the date by which they must let you have the outstanding information.