HMRC internal manual

Claimant Compliance Manual

CCM5060 - Working the examination: Similarities between Ss 14, 15 and 16

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Under both sections you can require

  • Either or both persons
  • To provide any information or evidence you consider you may need
  • By giving them a notice.Note that there is no requirement for the notice to be issued to both claimants in the case of a joint claim; so there is no question of a notice being invalid because notices were not issued to both.