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HMRC internal manual

Claimant Compliance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CCM5000
  3. CCM5130

Working the examination: Who to give notice to (Ss 14 & 16)

Where the examination is carried out under S14 or S16, you do not have to give notice to both claimants in the case of a joint claim (cross-reference CCM5050). You will need to decide in each case whether to give notice to both claimants. Factors to be taken into account include:

  • whether you have already requested information from each claimant - if not, you should not at this stage issue a formal notice to the claimant you have not written to
  • whether both claimants have failed to provide the information you requested - if one has complied and the other has not, you should only issue a formal notice to the one who has not complied
  • whether both claimants can be expected to be equally able to provide the information.Particular care may be needed where you are examining a claim from a couple who have now split up. You will need to consider whether the information you want can realistically only be supplied by the former partner.
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