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HMRC internal manual

Claimant Compliance Manual

Closing the Examination: Informing the Customer - General

Wherever possible your conclusions should not come as a surprise to the customer. If you have been in discussion with them during a phone call or at a meeting you should have told them the award will need to be revised as soon as this became clear. Alternatively, in a pre-award examination you might have been able to tell them the claim is being accepted subject to some amendments.

See CCM8140 and CCM8150.