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HMRC internal manual

Claimant Compliance Manual

End of year: Examination Case - The information has been provided before a response to the S17 notice or before 1SD is reached

You should review the information provided, then ask the claimant any questions you require in order to make your Examination decision.

As you have not received the response to the S17 and have not reached 1SD then you cannot yet make your S18 decision so

  • Vary the run on payments according to the decision you were going to make, for example, if you decide childcare costs were £150 per week but they should be £80 then this should be entered
  • You must then wait until you receive a S17 declaration or 1SD is reached


  • Make the S18 decision based upon your evidence
  • Enter the decision and finalise and/or renew the award as appropriate, see CCM11300