HMRC internal manual

Claimant Compliance Manual

CCM4425 - Post-award examinations: Action: No adjustment needed

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

If after considering the customer’s reply, you are now able to decide no adjustment is needed 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 TCC5. The letter explains that your examination is now complete and no adjustment is needed to the award.

Where the claim has been made by a couple in a joint household, only one letter should be sent addressed to both 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.

As soon as possible after you send the letter, close the case on TCW.