Claimants are entitled to apply to the Independent Appeals
Tribunal to ask them to tell HMRC to complete their enquiry and
tell the claimant their decision. In joint claims either claimant
can ask for this.
Claimants can do this at any time during the enquiry. It
usually happens where the enquiry has been going on a long time or
where the opening letter does not say why we have opened the
enquiry and the claimant will not co-operate until they know what
is wrong. It is unlikely that you will come across this in a
discrepancy case. If you do receive one – see
CCM17090.
