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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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End of year: Definition of and checking for a Response

S18(2) & (3) state we cannot make a S18(1) decision until there has either been a response to the S17 notice or after the first specified date, see CCM11040 if there has been no response to the notice. A response to the S17 notice can be

  • A formal response by either returning the S17 notice or telephoning the helpline to provide the details or
  • Informally providing the information requested on the S17 notice as part of your on going examination discussions. For example, the claimant telephones you to provide details of his child care costs as requested in your examination correspondence. He then says he has received the S17 notice and gives you details of his income and confirms his circumstances
  • Where the S17 information is provided during a telephone call or face to face meeting you must record the information in your notes of discussion in addition to recording it on the NTC system
  • So in order to make your decision you will need to wait for a reply to the S17 declaration. The claimant may make the declaration direct to you. But they may also make the declaration via the contact centre. Which ever way the S17 has to be issued before we can action a declaration. To check whether the S17 has been issued and whether there is a response

 

  • Use Function VIEW S17 DETAILS
  • Check and make a note of the 1s t specified date (1SD)

To do this

  • Select the relevant year and go to the Issue Details screen
  • Make a note of the date in the 1SD field
  • Select the [Cancel] button. You will be taken to the Current Position screen
  • If the S17 notice has not yet been issued, Bf the papers until the notice has been issued

Is there a reply to the S17 Notice in the declarations list box?

  • If the S17 has not yet been received, continue to check for the outstanding S17 Notice
  • Check for a reply on a frequent basis