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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Closing the Examination: TCW and Office Records

Finally, having issued the closure letter, the revised decision letter (or decision letter in pre-award cases) 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 under NINo reference.