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HMRC internal manual

Claimant Compliance Manual

Closing the enquiry: informing the customer

Wherever possible your conclusion should not come as a surprise to the customer. If you have been in discussion with them during a phone call or at a meeting you should have told them the award will need to be revised as soon as this became clear.

It is particularly important that you advise them of any potential overpayment as soon as it becomes clear their award will need to be revised even if you are not in a position to quantify the amount of the overpayment. In this way the recovery of the overpayment will not come as a surprise.

Where there is a continuing award the overpayment will be recovered from future payments. Where there is no continuing award the customer(s) will be asked to make a direct payment to DM&B. Once the award has been revised a notice to pay is issued requesting direct payment.

Where you are aware that the overpayment will be or is likely to be recoverable as a lump sum you should advise the customer as soon as possible even if you are not yet in a position to revise the award. In addition advise them that the overpayment will be repayable 30 days after the date of the revised award notice.

Once you are in a position to close your enquiry you must issue a closure letter - see CCM14140.