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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Working the examination: Non receipt of information requested from third parties

If you have not received the information requested by the date specified, you should consider issuing a formal notice to obtain it. The guidance at CCM5090 and CCM5100 explains what can and cannot be included in the notice, and when the notice is given. Use the standard letter template TCC20.