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

• the case will be worked as an Enquiry or Discovery case by Claimant Compliance, see CCM12010 and CCM13010.