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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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End of year: Claims and Pre-award Cases

Claims made after 5 April that can be backdated to a period before 5 April will not be included in the batch issue of S17 notices, because of the timing of their receipt. But you will be able to open an examination into these claims under S14.

If you open a S14 pre-award examination into a retrospective claim, there will not be any interaction with S17/18. In these cases, you should initially follow the general guidance on working and closing pre-award examinations.

If you opened an examination into a claim pre-award this means that no decision will have been made on the award. A S17 notice will not be sent to the claimant(s) as part of the bulk issue of notices in these circumstances, as no award will have been made. In these cases, you should follow the general guidance on working and closing pre-award examinations.