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HMRC internal manual

Claimant Compliance Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. CCM4000
3. CCM4800
4. CCM4890

Examinations: Post-award penalty cases - No reply to you information notice

Where a customer does not reply to an information notice the Tax Credit Regulations allow us to postpone payment. This is normally referred to as ‘suspension’ and throughout this guidance the process is called ‘suspension’ and you should also use this term in communications with the customer.

If the customer does not reply to the information notice (the TCC106 letter) you will now suspend the award. You will suspend the full amount of any WTC or CTC which is being paid even though the risk might only relate to one element of their claim.

You must send the customer a copy of the TCC107 letter which explains the award is now being suspended. You should then suspend the payment - see TCM0212220 and then BF the case for 5 weeks. The next action will depend on if:

• The customer replies to the information notice - see CCM4895 
• The customer objects to or asks you to lift the suspension - see CCM4470 
• There is no reply - see CCM4905 

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