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HMRC internal manual

Claimant Compliance Manual

Discrepancy Enquiries: Action: Claimant disputes HMRC information and you decide not to amend award

If the claimant disputes the information HMRC hold and you agree the information held is incorrect and you decide not to amend the award, you must write to the claimant explaining your decision and close the enquiry. You should always write to the claimant(s) even if you have spoken to them and explained the position on the phone.

Use the standard letter template TCC5. The letter tells the claimant you have finished your enquiry and you will not be amending the award.

Where the claim has been made by a couple in a joint household, only one letter should be sent addressed to both claimants even if the query only relates to one of the claimants. When sending out joint letters the claimants 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 claimant

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

You should then close the case.