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HMRC internal manual

Claimant Compliance Manual

Examinations: Information: What this Chapter covers

This chapter contains guidance on how to open, work and close

  • Pre-award examinations
  • Pre-award change of circumstances
  • Post-award examinations which are not covered by Chapter 17. The first thing to consider is whether or not it is a discrepancy examination (see

CCM17020). If it is a discrepancy examination you must follow the guidance in Chapter 17.

Chapter 5 contains more information on specific aspects of working an examination.