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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Post-award discrepancy examinations: Action: Award 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 award you will make a S16 decision revising their award, using the customer’s information to determine the award.

Also, if the customer asks for the award for the current year to be based on estimated income you will make a S16 decision to revise 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 TCC60. The letter tells the customer that you will be amending their award 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 award. The system will send out a new award notice. 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 according to the relevant appeals guidance.