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HMRC internal manual

Claimant Compliance Manual

End of year: The information has been provided before 1SD at the same time as the response to the S17 declaration

If you receive the information requested in your opening letter and you receive the S17 information at the same time then

  • Review the information
  • If required, phone and interview the claimant

Once you are in a position to make your Examination decision

  • As you already have the S17 declaration then you can continue to enter your decision, to finalise and/or renew the award

Note: It is acceptable to delay the entering of the S17 declaration until you are ready to make your Examination decision. But you should remember that provisional payments are continuing to be made, so you must ensure that you take all possible steps to avoid unnecessary delay.