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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Working the examination: Notice to be used for examinations involving Change of Circumstances (CoCs)

The formal notice you will use depends on the type of examination. Use the standard letter template at TCC6A.

The legislative reference you need to select from the first drop-down box will depend on whether you are examining the CoC before or after it has been processed, and on whether there is also an open examination of the claim:

  • Unprocessed CoC and no open examination - select S15(2)(a)
  • Processed CoC and no open examination - select S16(3)(a)
  • Unprocessed CoC and open examination send 2 notices selecting -

    • S15(2)(a) for information / evidence relating to the CoC and
    • S16(3)(a) for information / evidence relating to the award in payment
  • Processed CoC and open examination - select S16 (3)(a) for all the information / evidence.

When you issue a formal notice to a claimant requesting information or evidence you must issue a copy of fact sheet WTC/FS3. This explains what will happen if the claimant does not supply the information you are seeking.

The next action depends on the response to the formal notice.

a.  If the claimant responds to the formal notice - continue as shown in Chapter 4.

b.  If there is no response to the formal notice - see CCM5250.

c.  If the formal notice is returned RLS and there is no new address recorded for them you shall attempt to contact the claimant by telephone. You shall try to contact them at least three times at different times of the day and taking into account their working hours. If you are unable to contact them you should arrange for the award to be suspended.

d.  If following the suspension the claimant contacts with a new address then the formal notice should be re-issued to the new address

e.  If there is no contact following the suspension then after 12 weeks the claim should be terminated from the date of the suspension

f.  If following the termination the claimant contacts and wishes to appeal the decision then a manual award notice should be issued to the new address(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . This is because until this point the claimant has not received a decision notice against which to appeal. Once the manual decision notice is received then the claimant should appeal in writing and normal appeal action taken.