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HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations: Action: Customer disputes HMRC information and you decide not to amend the award

If the customer disputes the information held by HMRC and if you agree the information held is incorrect and you decide not to amend the claim or award, you must write to the customer explaining your decision and close the examination. You should always write to the customer or customer’s) even if you have spoken to them and explained the position on the phone.

You should use the standard letter template TCC80 for pre-award cases and TCC5 for post-award cases. The letter explains that you have finished your examination and you will not be amending the claim or award.

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 close the case following the relevant guidance.