CCM10255 - Penalties and Interest

S18(10) notice

S18(10) allows us to call for further information or evidence from the claimant(s) before making a S18 decision for the year. For compliance cases you will only need to use S18(10) when you have an open examination at 5 April but the claimant will not comply with your informal request for information. S18(10) cannot be used to secure information from a third party.

Having issued a formal request for the information under S18(10) you will then have two options if the claimant does not let you have the information or evidence.

• you will make a S18(1) or (6) decision or
• you will consider penalty action.

In most cases you will be able to make a S18 decision – see CCM10270. This carries an appeal right and if an appeal is made the claimant will need to provide the outstanding information if they want the award to be revised. Once you have made a S18 decision you will still normally be able to open a S19 enquiry.

If you believe a penalty is appropriate see CCM10280.