Closing the Examination: Informing the Customer - Closure Letter
In all cases you need to send the customer(s) a letter informing them the examination is now complete and the outcome. You might have already discussed this during a meeting or a telephone call but a written closure letter is still needed. Where the claim has been made by a couple in a joint household, only one closure letter should be sent and addressed to both customers. When sending out joint letters the customers must still be part of a couple 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 to each customer must be sent. Where you have opened an enquiry for an earlier year you must issue a closure letter for each year.
Your closure letter, available on SEES, should tell them the amount of the revised award, so before you prepare your letter you will need to calculate the revised amount of tax credits using the ‘NTC Calculator’ available via SEES. If there is no entitlement to tax credits, you will show the amount as £0.00.
Enquiry or examination closing letter with no adjustments, send TCC5
Discrepancy closing letter with a penalty option, send TCC61
Pre-Payment Interventions (PPI) COC closing letter accepting/ partially accepting the claim with a penalty option, send TCC73
PPI closing letter claim not accepted with a penalty option, send TCC75
PPI closing letter accepting/partially accepting with a penalty penalty, send TCC78
Discrepancy Pre award closing letter with a penalty option, send TCC80
Post award exam or enquiry with amendments with a penalty option, send TCC94