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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Closing the enquiry: processing the adjusted claim

Once you have issued the letter(s) informing the customer(s) of the conclusion of your enquiry you will need to amend the award on the NTC system. This will produce the revised award notice, which will be your formal decision under Section 19(3) Tax Credits Act 2002.

You should follow the appropriate guidance in the Claimant Compliance section of the Tax Credits Technical Manual and this will ensure the amended award notices are issued.

Where you have opened an enquiry or intend to make a discovery decision for an earlier or later year you must make the adjustment for the earliest year first. Then continue to amend the awards always amending an earlier year before a later one.