CCM2220 - Compliance Strategy: Voluntary Disclosure: S19 Lite/S20 Lite process
Once a case is received by the S19Lite/S20Lite team they should check whether
- the new information disclosed by the claimant conflicts with information held by other HMRC systems
- there is current compliance action.
If either of the above applies the case will be worked as an
Enquiry or a Discovery case by Claimant Compliance, see
CCM12010 and
CCM13010.
Although the claimant may have voluntarily disclosed a
correction to their declaration they could still incur a penalty,
see
CCM10780.
To identify which Voluntary disclosure cases might involve a
penalty the S19/S20Lite team will firstly check
CCOM28120 to see if the
reason for the over-claim is one of the errors shown on the list.
If the error is not on the list
- the case will be worked by the S19/S20 Lite team in accordance with CCOM28120.
If the error is on the list
