CCM17800 - Discrepancy Enquiries: Penalty Cases: Contents

1. CCM17810

   Overview
2. CCM17815

   General
3. CCM17820

   Multiple Risks
4. CCM17830

   Opening letter where there may be a penalty
5. CCM17840

   Application for enquiry to be completed
6. CCM17850

   Claimant agrees HMRC information
7. CCM17860

   Claimant disputes HMRC information and/or provides alternative information
8. CCM17870

   Claimant disputes HMRC information and you decide not to amend the award
9. CCM17880

   Award adjusted using claimant’s information
10. CCM17890

    Claimant disputes HMRC information but you do not agree
11. CCM17920

    Claimant does not respond to opening letter
12. CCM17950

    Claimant appeals
13. CCM17960

    Reviewing your decision when a claimant appeals
14. CCM17970

    Penalty following appeal
15. CCM17980

    Error and Fraud Analysis Programme enquiries
16. CCM17990

    Objection to the penalty