CCM17600 - Discrepancy Examinations: Penalty Cases: Contents

1. CCM17610

   Overview
2. CCM17615

   General
3. CCM17620

   Multiple Risks
4. CCM17630

   Opening letter where there may be a penalty
5. CCM17650

   Claimant agrees HMRC information
6. CCM17660

   Claimant disputes HMRC information and/or provides alternative information
7. CCM17670

   Claimant disputes HMRC information and you decide not to amend the award
8. CCM17680

   Award adjusted using claimant’s information
9. CCM17690

   Claimant disputes HMRC information but you do not agree
10. CCM17720

    Claimant does not respond to opening letter
11. CCM17750

    Claimant appeals
12. CCM17760

    Reviewing your decision when a claimant appeals
13. CCM17770

    Penalty following appeal
14. CCM17780

    Objection to the penalty