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HMRC internal manual

Claimant Compliance Manual

Examinations: Information: Action to take if you receive a Change of Circumstance (CoC) after it has been processed

If you receive a Change of Circumstance (CoC) for examination after it has been processed you will be examining the award under S16 (in effect, the original claim as amended by the CoC), this applies to all processed CoCs, whatever their effect on the amount of the award.

These will be post-award examinations, and should be carried out in accordance with the guidance at CCM4400.