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HMRC internal manual

Claimant Compliance Manual

Closing the Examination: Overview of Closing the Examination

How you close the examination will depend on whether you are revising the award, whether you are seeking a penalty and whether the customers have supplied the necessary information.

The outcome of your examination will determine the way in which you close the case and this is described in CCM8060. However, you must also be aware of the following:

  • The customer asks you to take into account their reduced income for the current year - see CCM8030 
  • The customer could make a new claim either as a single customer or as part of a new couple, see CCM8050.