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HMRC internal manual

Claimant Compliance Manual

Closing the enquiry: informing the customer: enquiry closure letter

In all cases you need to send the customer a letter informing him/her the enquiry is now complete and the outcome. You might have already discussed this during a meeting or a telephone call but a written closure letter is still needed. Where you have opened more than one enquiry you must issue a closure letter for each year. Where the claim has been made by a couple in a joint household, only one letter should be sent addressed to both customers. When sending out joint letters the customers must still be part of a couple and residing at the same address. If they are part of a couple but residing at different addresses or no longer part of a couple, then a separate letter must still be sent to each customer.

The text for your closure letter will vary depending on the outcome of the enquiry. For details of the correct letter to issue in each of the different circumstances follow the relevant guidance.