If the claimant(s) fails to comply with the information
notice, you should consider taking penalty action in respect of the
failure in an attempt to secure the outstanding information.
Guidance on penalties for failure to comply with a S19(2)(a)
information notice can be found at
CCM10000.
If the claimant has complied with only part of the
information notice penalties are strictly due, however, you might
now find you are in a position to make an informed decision
regarding their entitlement to tax credits for the year under
enquiry - see
CCM12200. If you are in a position to
make such a decision you will not pursue penalties.
