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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Working the Enquiry: Claims of Non Taxable Sources: Compliance Manager's Review

A decision in the case of a claim of this kind should not be influenced by any preconceived ideas as to the possible outcome of a hearing before the tribunal. You must try to remain completely objective and deal with each case entirely on its merits. If you have probed the matter as far as you can but still have doubts, you should consult your Team Leader. Ultimately the tribunal may have to decide.

The Team Leader should discuss any substantial claim which it is intended to accept with a Business Unit Head for final approval. A Grade 6 must also approve any decision to take any claim to hearing by the tribunal.

If you believe there are particular difficulties about an individual claim, you should seek advice from contact link.