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HMRC internal manual

Claimant Compliance Manual

Working the examination: Formal Notice to be used for S14, S16 and S19 cases.

The formal notice you will use depends on the type of compliance check that has been opened. Use the standard letter template TCC6A then choose-

Section 14(2) (a) for pre-award cases

Section 16(3) (a) for Post Award Examinations

Or Enquiry for Section19(2) cases

as appropriate from the drop down menu.

When you issue a formal notice to a claimant requesting information or evidence you must issue a copy of fact sheet WTC/FS3. This explains what will happen if the claimant does not supply the information you are seeking.

If your case is a post award examination and you intend to warn of suspension in the event of continued non-compliance with the notice, you must issue letter TCC106 and fact sheet WTC/FS9

You should only include in the information notice, details which you have already requested from the claimant(s) in writing. You may, over the course of an examination, request information on several occasions, e.g.: in your opening letter; at a meeting (subsequently confirmed in writing); in later letters. You can issue an information notice on each occasion, if appropriate.