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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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End of year: Discrepancy Examination is still open on 5th April

In these cases once you reach the b/f date quoted in your opening letter, or you have had a response from the claimant agreeing HMRC information - then you will be in a position to make your decision. However as S16 powers have ceased you will not be able to do so.

When the b/f date expires

  • Vary the run on payments, see CCM11310 to reflect your decision
  • After, 1SD or if you receive a response to the S17, make your S18 decision in accordance with the facts established through your Examination
  • Amend the award to reflect the decision and detail on the declaration (if you have a response)
  • Then finalise and/or renew, see CCM11310 according to the facts of the case