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HMRC internal manual

Claimant Compliance Manual

End of year: Claimant does not respond by 1SD and ready to make Enquiry decision

Often in Discrepancy Enquiries and cases that meet the criteria in CCM15380 you will have reached your decision but cannot input it due to the fact that you are waiting for the S17 declaration.

After the 1SD you can make the S18 decision to finalise the award. But in these cases you will not renew

You should

  • Issue your closing letter
  • Make the appropriate system amendments, see CCM11300