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HMRC internal manual

Claimant Compliance Manual

Closing the Examination: No adjustment needed to the claim - Informing the customer

You will need to send the customer a letter informing him/her the examination is now complete and the outcome. You might already have discussed this during a telephone call or at a meeting but a written closure letter is still needed. 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 be sent to each customer.

The appropriate letter should be selected from SEES.