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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Working the examination: Who to give notice to (S15)

Where the examination is carried out under S15, you can only give notice to the person who notified the Change of Circumstance (CoC) (cross-reference CCM5050). You will need to take care to identify which of the partners, in a joint claim, actually notified the CoC, so you can send the information notice to the right person.