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HMRC internal manual

Claimant Compliance Manual

Working the examination: Pre award: Letter returned RLS or address is false

If the letter opening the examination is returned RLS or you become aware the address is false

  • Try to find an alternative address using HMRC systems
  • If you find a new address re-issue the opening letter to the new address

    • If you are unable to obtain a new address
    • Reject the claim on the NTC system
    • If the claimant contacts with a new address
    • Issue a decision notice against which the claimant has the right of appeal
    • close your examination without any further work noting the projected yield on TCW

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)