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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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End of year: Claimant Responds with Estimated Income and you are ready to make your Enquiry decision

If you are ready to make your Enquiry decision and the claimant has responded to the S17 with an estimated income. Although they may estimate the income figure all other details they provide should be accurate

  • Make amendments to reflect your Enquiry decision
  • Finalise the award based upon the information you have established in your Enquiry, but with the estimated income that has been reported
  • If appropriate then also Renew the award

The claimant is then required to make a further declaration by 2SD including actual income. You do not need to keep your Enquiry open for this, so once you have carried out all decisions and finalisation action, close and settle the case, see CCM11300 

S18 allows you to make a decision provided the claimant has responded to the S17 notice. The claimant is entitled to estimate income but must confirm all other facts.

As you have reached a decision in your Enquiry you can make your S18 decision

  • 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

  • Make amendments to your Enquiry year
  • Make any amendments required to intervening years
  • Finalise PY based on the estimated income and renew as appropriate, see CCM11300 

The claimant will then be required to make a further declaration by 2SD including actual income, but you do not need to keep your case open for this.