CCM11410 - End of Year Issues: Formal Powers and S18 decision

Where there has been a response to the S17 notice but the claimant does not co-operate with your request for further information you will have three options available:

• Consider taking penalty action if you have previously issued a formal S15(2)/S16(3) notice during the year – (see Chapter 10) and the outstanding information was requested in that notice.
• Making a S18 decision based on the information held.
• Issuing a formal S18(10) notice.

The option you take will depend on the circumstances of the case (and, in particular, the history of contact and co-operation with the claimant(s)) and the information which you already hold.

It is important not to let your case drift at this point, because of the consequences for the enquiry window of any delay in making the S18 decision. A S18(10) notice should only be used where you have previously informally requested the information.

If you do not receive the information by the date specified in your informal written request, you should issue a formal notice under S18(10) using the text at CCM11420. You should follow the general guidance on notices at CCM Chapter 5.