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HMRC internal manual

Claimant Compliance Manual

Closing the Examination: Adjustment needed to the claim but a penalty is not appropriate

In these cases your examination will have established that the claim needs to be revised but you will not be seeking a penalty. This might be because the award is being increased. However, in most cases you will be decreasing the award but following the guidance in CCM10000, you will not be seeking a penalty.

Where there is no penalty you do not need to hold a settlement meeting and the case can be settled by correspondence.

At the closure stage you will need to:

  • consider if adjustments are needed for an earlier or later year - see CCM8115 
  • consider if there will be an in-year recovery - see CCM8125 
  • inform the customer of your conclusion - see CCM8130 
  • amend or terminate the award or arrange for the claim to be processed if it is a pre-award examination and deal with any recovery - see CCM8160 
  • note TCW - see CCM8190 
  • close the office records and retain papers.