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HMRC internal manual

Claimant Compliance Manual

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

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.