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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Working the examination: Options if information requested is not received or letter returned RLS

If you do not receive the information requested by the date specified in your letter, there is no response from the claimant(s) to your request for a meeting, or the letter is returned RLS, your next action will depend on the type of case you are dealing with. The options are :
 

* For pre-award examinations:
    * If the letter is RLS or the address is false, see [CCM5285](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm5285)
    * If the claimant hasn’t replied, see [CCM5210](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm5210)

 

* For unprocessed CoCs:
    * If the letter is RLS or the address is false, see [CCM5285](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm5285)
    * If the claimant hasn’t replied, see [CCM4390](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm4390)

 

* For post-award examinations and processed CoCs:
    * If the letter is returned RLS or the address is false, see [CCM5287](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm5287)
    * Consider whether to amend or terminate the award or issue a formal information notice, see [CCM5260](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm5260) and [CCM5290](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm5290)