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HMRC internal manual

Claimant Compliance Manual

Discrepancy Enquiries: Penalty Cases: Reviewing your decision when a claimant appeals

You will need to consider the same kind of things as described in the guidance explaining what to do if the claimant has claimed HMRC’s information was incorrect or provided new information in response to your opening letter. See

  • CCM17270 in Income discrepancy cases
  • CCM17320 in Childcare discrepancy cases
  • CCM17330 in Disability discrepancy cases
  • CCM17335 in Child /young person’s disability and severe disability element cases
  • CCM17340 in Qualifying young person discrepancy cases

Use that guidance to decide whether:

  • you can accept what the claimant has said and revise your decision
  • you think your decision is right and the appeal will have to go ahead.

If you are not sure what to do ask your manager for advice.

You should revise your decision if:

  • the claimant agreed HMRC’s information but now provides evidence that HMRC information is incorrect
  • you amended the award because you received no reply to your letter and the claimant now provides evidence that our information was incorrect
  • in income cases the claimant wants the award to be revised on their estimate of their current year income.

If you can revise your decision this will settle the appeal by agreement under S54 TMA70. Once you have revised your decision - see CCM17970 regarding the penalty.

Do not revise your decision if you amended the award to match the income figure on the SA return and the amount entered by the claimant could not legitimately differ from the amount of their SA return as described in CCM17310.

If you are sure your decision is right you will need to refer the case to the appeals submission writer who will prepare the case for the appeal to be heard by the Independent Appeals Tribunal.