CCM4415 - Post-award examinations: Action: Opening letter where there is no penalty
Potential post-award examinations will be sent to the manager
who then allocates them to a Compliance Officer. The details are
entered on TCW or CCMIS.
There are two steps to be considered. The first step is to
decide if the risks are all discrepancy risks – see
CCM17020. These risks are those where
HMRC hold data which differs to that on the P14 or SA return.
- If the risks are all discrepancy risks – see Chapter 17
- If the risks are not all discrepancy risks continue as shown below.
The next step is to decide if a penalty might be appropriate – see CCM4410
- If a penalty might be appropriate – see CCM4815
- If a penalty is not appropriate continue as shown below.
Your first contact with the claimant(s) to open the examination
must always be in writing.
You must use the standard letter template letter TCC2.
The letter formally opens the examination and tells them
what information you need, see
CCM4220. You must enclose a copy of the
WTC/FS2 fact sheet which explains the examination process to the
claimant.
Where there is a joint claim, you need to send separate
copies of the letter and the WTC/FS2 to both claimants even if the
risk relates to one of them.
You should always state the date by which the claimant
should get back to you and allow at least 40 days. For example, if
you wrote on 06/08/08, you would specify 15/09/08 for a response.
If you are aware that postal delays are likely, for example there
is a strike or it is close to Christmas, allow a few extra days.
Also allow a longer time if you know for example the claimant is
abroad or incapacitated and it means they will not be able to reply
within 40 days.
Your next action will depend on any response to the opening
letter. If the claimant:
If the claimant phones you to discuss your letter make full notes of everything they say and keep a record in your papers. If the claimant has fully answered your queries over the phone they do not need to reply in writing and you should see CCM4420.
