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HMRC internal manual

Claimant Compliance Manual

Closing the Examination: Processing the Claim - General

Once you have issued the letter(s) informing the customer(s) of the conclusion of your examination you will need to amend the award on the NTC system or arrange for it to be processed. What you need to do will depend on the circumstances of the examination.

  • For pre-award examinations you will need to arrange for the claim to be processed even if you will be rejecting the claim so that there is a decision against which the customer can appeal
  • For post-award examinations you will need to arrange for the award to be amended or terminated - this could be from the start of the award or from some date during the award
  • For examinations into unprocessed change of circumstances you will need to arrange for the change to be processed or to reject it and leave the award in its original amount

You should follow the appropriate guidance in the Tax Credit Manual (TCM) and this will ensure the award notices or amended award notices are issued.

Where you have opened an enquiry or intend to make a discovery decision for an earlier year you must make the adjustments for the earliest year first. Then continue to amend the awards always amending an earlier year before a later one.