If you become aware of the possibility of penalties during a
telephone conversation you should bring the conversation to an end
and then write to the claimant(s) setting out the position and
including the text shown at
CCM8310 above.
This will typically happen where you have issued your opening
letter and the claimant telephones you to discuss it or you have
asked for some further information. Where the claimant has admitted
an error for which a penalty is likely to be considered you must
make them aware of their rights and issue the penalty leaflet
(WTC7).
Where the telephone call is being handled by an AO the papers
must be passed to a Band O to issue the letter and conclude the
settlement.
