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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Examinations following a change of circumstances: Accepting part of the notification of change of circumstances

If after considering the customers reply, you are now able to accept part of the change of the notification of the change of circumstances, you can make a decision based on your conclusions. For example the risk was child care costs high compared to income. The customer has convinced you they do have qualifying child care costs but they have overstated their costs. You will, therefore, accept their notification but will adjust the amount claimed for child care costs.

You must write to the customer(s) to let them know about your decision. You should always write to them even if you have spoken to them and explained to them the position on the phone.

You must use the standard letter template TCC73. The letter explains that you will be adjusting their award and they will soon receive a formal notification of their award.

Where the claim has been made by a couple in a joint household, only one letter should be sent addressed to both customers even if the change of circumstances only relates to one of the customers. When sending out joint letters the customers must still be part of a couple and residing at the same address. If they are part of a couple but residing at different addresses or no longer part of a couple, then a separate letter must still be sent to each customer.

If the customer has authorised an agent to act for them remember to send a copy of the letter to the agent.

You should take the necessary system action to make the award as soon as possible after you send the letter and close the case on TCW on the same day you make the decision. The system will send out a new award notice. This decision is made under S15. The customer then has 30 days to appeal against your decision.

If the customer appeals, see CCM4395. If the customer does not appeal you can close the case.