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HMRC internal manual

Claimant Compliance Manual

Working the examination: Factors to consider in deciding whether to amend or terminate the award or issue a formal notice

Factors to be taken into account in deciding whether to amend / terminate the award or issue a formal notice may include:

  • the stage the examination has reached

    You may have received no information from the claimant, so that your decision can only be based on the SIP. Or you may have made some progress and have obtained some of the information you need. You can decide to amend / terminate the award on the basis of the SIP information, but only if you consider that it builds up a compelling case (e.g. if there is a clear mismatch with validated data).

    But the more information you have, particularly if some of it comes from the claimant(s) themselves, the stronger your grounds will be.

  • the nature of any previous contacts with the claimant(s)

    If the claimant(s) has previously co-operated with your examination, and you feel that s/he simply needs reminding of the importance of further co-operation, you may consider that the formality of setting the penalty action in motion will achieve the desired effect.

  • whether you regard it as essential to obtain the information because you think its impact may be particularly significant.

If you decide to issue a formal information notice see CCM5050, and CCM5160 for CoC.