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HMRC internal manual

Claimant Compliance Manual

Examinations: Examinations following a change of circumstances: The notification of change of circumstances cannot be accepted

Where you do not accept the notification of change of circumstances provided by the customer you will make a S15 decision rejecting it.

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 the position on the phone.

You should use the standard letter template TCC88. The letter tells the customer that you reject their notification and contain appeal rights

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 close the case on TCW on the same day you make the decision. 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.