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HMRC internal manual

Claimant Compliance Manual

Closing the Enquiry: Penalty cases: Amending the award: Award continuing.

Once you issue the letter at CCM14260 and the award is continuing begin the process of amending the award. This must be carried out in 3 stages.

Stage 1 - Take a screen shot for each year covered by the enquiry (including the CY if there is an amendment for that year) before the amendment is made. Save these in Casebook.

The screenshots for enquiry years (or any years involving a discovery) show the position at finalisation before the amendment is made. The screen shot for CY shows the latest in-year position.

Stage 2 - Revise the awards for all relevant years. Where adjustments are needed for more than one year start with the earliest year. Always adjust an earlier year before a later one.

Stage 3 - When the amendments have been processed on system, take further screen shots for each year to show the revised position. If the system has not been updated to show the revisions continue to monitor this on a daily basis until the revisions have been implemented. The screen shots should now show a figure of overpaid credits for the enquiry years and again be saved in casebook. The position for CY depends on the nature of the adjustments made.

Once the revised awards have been issued by the system BF your papers for 30 days to allow for any appeal to reach you.

If there is an appeal - see CCM14270