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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 not ready to make Enquiry decision

Section 18 allows you to make a decision provided the claimant has responded to the S17 notice. The claimant is entitled to estimate the income but must confirm all other details

If you are not ready to make a decision but the claimant has sent in their S17 information then you must not delay finalising the claim. The claimant may finalise using an estimated income figure, then provide an actual figure by 2SD

  • As we have no evidence that the claim is incorrect you must finalise and renew ( if appropriate) the award based upon the information given in the S17

Note: Even if the risks in your Enquiry, if proven, would end entitlement, you must renew at this stage - as you have not yet established the validity of the risk

  • Then continue with your enquiry

When you are ready to make your decision

  • Assess if your decision will impact on the finalised year that is based upon the estimated income
  • If your decision would impact then you can not make your decision until the actual income has been given or you reach 2SD. This is because the Enquiry window has not yet opened in the finalised as estimate year, so we can not issue an S19 opening letter

Action to consider in the CY

If the decision that you would make would carry into the CY, waiting for an actual income figure means that the payments are being made at a higher rate then we know the claimant is entitled to.

If payments are being paid at a higher rate

  • Make an S16 decision to correct the CY
  • Once you have received an actual income or you have reached 2SD amend the award, finalise and renew (if appropriate).