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HMRC internal manual

Claimant Compliance Manual

End of year: Finalisation details provided before 1SD and ready to make Enquiry decision

Section 18 allows you to make a decision provided the claimant responded to the S17 notice.

In this scenario you have both, so you can make your S18 decision.

So you should

  • Make your S18 decision based upon your Enquiry evidence

Note: S18 does not require you to make a decision based upon the S17 notice response so you should enter your Enquiry decision

  • Ensure a notice under S19 or S20 has been issued for any years between your Enquiry year and the year that you are finalising
  • Make amendments to your Enquiry year
  • Make any amendments required to intervening years
  • Finalise PY and/or renew as appropriate, see CCM11300