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HMRC internal manual

Claimant Compliance Manual

Examinations: Post-award penalty cases: Customer replies to information notice

Where the customer replies to the information notice (the TCC106 letter) you must consider whether their reply provides all of the information needed to make your decision.

a.  If they have provided all of the information and you can now make your decision - see CCM4820

b.  If they have not provided all of the information you will need to contact them to remind them of the outstanding details and the date by which they must send this to you. The date will be that previously shown in your TCC106 letter. Where possible you should contact them by telephone. If the customer asks for more time to supply the missing information - see CCM4880. If the missing information is not supplied - see CCM4890

c. If they have provided all of the information you requested but you now need something extra you will need to ask the customer to supply the extra information and allow them 21 days to do so. If they do not supply the extra details you will then issue a TCC106 letter (see CCM4880) but this letter will only request the outstanding information