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HMRC internal manual

Claimant Compliance Manual

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. CCM8000
  3. CCM8100

Closing the Examination: Office Records

Finally, having issued the closure letter and noted TCW you will need to ensure that you and your manager have closed any local records to show the examination is settled. Having closed your examination papers, the papers should then be retained locally and these should be filed by NINo reference.

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