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Contents

Official guidance

Claimant Compliance Manual

CCM16200 · Enquiries: Action

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CCM16210 · Overview
CCM16220 · Preliminary checks
CCM16230 · Is a penalty appropriate?
CCM16240 · Opening letter where there is no penalty
CCM16250 · Enquiry notice not delivered
CCM16260 · Considering the claimant's reply
CCM16270 · No adjustment needed
CCM16280 · Adjustment needed: Considering other years
CCM16290 · Adjustment needed to the award and the year following the enquiry is the current year
CCM16300 · Adjustment needed to the award and the year following the enquiry is not the current year
CCM16310 · Claimant does not respond to opening letter
CCM16330 · Reviewing your decision when a claimant appeals

Enquiries: Action
Enquiries: Action: Opening letter where there is no penalty

CCM16240 | Enquiries: Action: Opening letter where there is no penalty

From HM Revenue & Customs · Claimant Compliance Manual

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