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HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations: Action: Customer disputes HMRC information but you do not agree

If the customer disputes the information held by HMRC but you do not accept the explanation provided by the customer you will need to amend the claim or award based on HMRC’s information. For pre-award cases you will make a S14 decision, using HMRC’s information to determine the award. For post-award cases you will make a S16 decision revising their award, using HMRC’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 for pre-award cases or TCC60 for post-award cases. The letter tells the customer that you will be amending their claim or award and they will soon receive a formal notification of their decision notice. In post-award cases 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 claim or award as soon as possible after you send the letter and close the case on TCW on the same day you amend and process the claim or 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.