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HMRC internal manual

Claimant Compliance Manual

Post-award examinations: Action: No reply to your information notice

Where a customer does not reply to an information notice (either a TCC106 or TCC1130) the Tax Credit Regulations allow us to postpone payment. This is normally referred to as ‘suspension’ and throughout this guidance the process is called ‘suspension’. You should also use this term in communications with the customer.

If the customer does not reply to the information notice (the TCC106 letter or the TCC1130) you will now suspend the award. You will suspend the full amount of any WTC or CTC which is being paid even though the risk might only relate to one element of their claim.

  • You must send the customer a copy of the TCC107 letter which explains the award is now being suspended. 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. You should then suspend the payment - see step 2 in TCM0212220 and then BF the case for 5 weeks. The next action will depend on if:
  • The customer replies to the information notice - see CCM4465 
  • The customer objects to or asks you to lift the suspension - see CCM4470 
  • There is no reply - see CCM4475