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HMRC internal manual

Claimant Compliance Manual

Enquiries: Information: Requests to close an enquiry

The tax credit legislation allows a claimant to ask us to close down an enquiry. This will normally be because we are taking too much time to resolve it but they can make the request as soon as they receive the opening letter. 

If you get such a request you should bring it to your manager’s immediate attention and ask your manager for advice.

Further guidance on handling such requests can be found at CCM12310