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HMRC internal manual

Claimant Compliance Manual

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

If you are not in a position to make your Enquiry decision and it is after 1SD, then you must make the S18 finalisation decision. To do this you must use the information on the claim, unless you have evidence that it is incorrect.

For example, if the claim details show income of £12,000 but PAYE shows £20,000 then you should finalise using £20,000

  • In these cases you should finalise only and not renew the award, see CCM11300 
  • Then continue with your Enquiry until you reach a decision.
  • When you are ready to make a decision
  • Open an S19 enquiry into PY and any other intervening year (where your amendment affects that year)
  • Enter your decision into the Enquiry year
  • Make any amendments needed to the intervening years