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HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations: Action: Customer agrees HMRC information

If the customer agrees that HMRC’s information is correct and that their award or claim should be adjusted you must then write to the customer (or customers) to let them know about your decision. You should always write to them even if you have spoken to them and explained the position on the phone.

For pre-award examinations the letter you must use the standard letter template TCC80 which explains that you will be amending their claim and they will soon receive a formal decision notice.

For post-award examinations you must use the standard letter template TCC60 which explains that you will be amending their award for that year and they will soon receive a formal notification of their revised award. It also explains what will happen about recovering any overpaid tax credits.

Where the claim has been made by a couple in a joint household, only one letter should be sent addressed to both customers. When sending out joint letters the customers must still be part of a couple and residing at the same address. If they are part of a couple but residing at different addresses or no longer part of a couple, then a separate letter must still be sent to each customer.

If the customer has authorised an agent to act for them remember to send a copy of the letter to the agent.

You should take the necessary system action to amend the award as soon as possible after you send the letter and close the case on TCW on the same day you amend the claim or award. The system will send out a new decision notice. This decision is made under S14 for pre-award examinations and S16 for post-award examinations. The customer then has 30 days to appeal against your decision.

If the customer appeals, see CCM17390.

If the customer does not appeal you can close the case.