If the claimant(s) does not appeal against your enquiry
decision, you will not be able to obtain any further information.
You should conclude your enquiry in accordance with the guidance in
CCM14000. You will only be able to
consider the entitlement for the year further if you can make a
discovery decision (see
CCM13000). But you should, in
appropriate cases, consider making a penalty determination (
CCM10000).