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HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations and 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 have received the opening letter. This only applies to enquiries and not examinations.

Closure requests are not normally made in discrepancy cases because they are quick and straightforward challenges. If you get such a request you should ask your manager for advice.

Further guidance can be found at CCM12310