CCM17600 - Discrepancy Examinations: Penalty Cases


Contents

CCM17610Overview
CCM17615General
CCM17620Multiple Risks
CCM17630Opening letter where there may be a penalty
CCM17650Claimant agrees HMRC information
CCM17660Claimant disputes HMRC information and/or provides alternative information
CCM17670Claimant disputes HMRC information and you decide not to amend the award
CCM17680Award adjusted using claimant’s information
CCM17690Claimant disputes HMRC information but you do not agree
CCM17700Settlement proposals
CCM17710Settling the case
CCM17720Claimant does not respond to opening letter
CCM17740Formal proceedings
CCM17750Claimant appeals
CCM17760Reviewing your decision when a claimant appeals
CCM17770Penalty following appeal
CCM17780Objection to the penalty