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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Closing the Enquiry: Closing the records

Having closed the enquiry you will need to make the necessary entries on TCW. Once you have noted TCW you will need to ensure you and your manager have closed any local records to show the enquiry is settled. Having closed your enquiry, the papers should then be retained locally and these should be filed by NINO reference.