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HMRC internal manual

Claimant Compliance Manual

Pre-award discrepancy examinations: Action: Claim adjusted using customers information

If the customer disputes the information held by HMRC and you decide to accept the customer’s new information and it alters the claim you will make a S14 entitlement decision, using the customer’s information to determine the award.

You must 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.

You should use the standard letter template TCC80. The letter tells the customer that you will be amending their claim and they will soon receive a formal decision notice.

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 claim as soon as possible after you send the letter and close the case on TCW on the same day you amend the claim and make your decision on entitlement. The system will send out a decision notice. The customer then has 30 days to appeal against your decision.