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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Post-award penalty cases: Terminating the award

Where you suspended payment following the guidance in CCM4890 and five weeks later the outstanding information has still not been received you should make a decision to terminate the award. The decision will be that entitlement to both WTC and CTC ended on the date from which the award was suspended. For example, you suspended payment on 30 July 2010 but by 3 September the outstanding information has not been supplied. The decision will be that entitlement ceased on 30 July 2010.

You will need to:

  • Write to the customer saying that as they have not let you have the information requested you are now terminating their award. Say they will receive a notice of this decision and they can appeal against that notice.
  • Terminate the award
  • If the customer appeals - see CCM4860 

If the customer does not appeal you can close your case.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)