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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Information Provided - Adjustment to Tax Credits and Child Benefit

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).

You should amend the award of tax credits and supersede the Child Benefit decision.

The following text should be added to the appropriate closing letter to the Child Benefit claimant and a copy of the decision enclosed with the letter.

“I have concluded that you are not entitled to child benefit in respect of …(name…) from. A formal decision is attached and you may appeal against this decision.”

Enclose a form CH24A (Appeal).