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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Closing the Enquiry: Penalty case: Amending the award: No continuing award as a result of compliance check

In certain circumstances entitlement will cease as a result of your compliance check.

Once you have issued the letter at CCM14260 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 a recovery for that year) before the amendment is made. Save the screen shots in Casebook.

The screen shots 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 position at the point where the award ceased.

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 they have been implemented.

The screen shots should now show a figure of overpaid credits for all years. .

Once the revised awards have been issued BF your papers for 30 days to allow for any appeal to reach you. If there is an appeal - see CCM14270 


The finalised position for 2008/2009 following the S18 decision is a tax credit award of £6,160.57.

The total amount paid in the year was £7,625.56

This resulted in an overpayment of £1,464.99. This overpayment was being recovered in 2009/2010 before any compliance activity.

Compliance revised the award for 2008/2009 which resulted in no entitlement for that year, so the overpayment now totals £7,625.56.