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HMRC internal manual

Claimant Compliance Manual

Working the examination: Failure to comply with an information notice: Post-award

Including Processed Changes of Circumstances (CoCs) - Open Examination and Processed CoCs - no Open Examination

The decision whether to amend or terminate the award, or to take steps to charge a penalty, is not clear cut for post-award examinations. Remember that S16(1) says that you must have reasonable grounds for believing that the award is wrong before you can decide to amend or terminate it.

Before issuing a formal notice you will have evaluated the evidence to see if you could revise the award – see CCM4440. Where there is no response to the formal notice you shall once again consider the criteria at CCM4440 to decide whether to take any further action or if you can amend the award. Where you decide to continue with your examination you will need to take penalty action for the failure to comply with the information notice –see CCM10245.