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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Information Provided - No Child Benefit Adjustment Required

Follow the guidance at CCM8020 in relation to the closure of the tax credit examination and CCM14000 when closing an enquiry (See Claimant Compliance Note 66 issued 9 December 2004 for changes to procedures on closing a case).

The following text should be added to the appropriate closing letter to the child benefit claimant.

“I have concluded that there is no need to change the decision on your claim to child benefit.”