CCM8232 - Closing the Examination: Adjustment needed to the claim and penalty appropriate - Are adjustments needed for other years?

Most examinations will only result in an adjustment for the current year but in some cases there could be an impact for another year as follows:

a. Pre-award examination not settled at 5 April - see CCM11080

b. Post-award examination not settled at 5 April and no earlier years involved - see CCM11170

c. Post-award examination can be settled by 5 April but an adjustment is also needed for an earlier year - the examination might have established a similar adjustment for an earlier year. Where the enquiry window is still open you must open the enquiry before taking any further action regarding the existing examination. You should issue the letter at CCM8116 and allow 7 days for the enquiry letter to reach the customer(s) before you take any further action

If the enquiry window has already closed you will only be able to revise the earlier year if you can make a discovery decision (see CCM13200). You can only make a discovery decision if there is neglect for that year. You should issue the letter at CCM8116 and allow 7 days for the letter to reach the customer(s) before you take any further action. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

d. Post-award examination cannot be settled by 5 April but adjustments also needed for an earlier year - in these cases you will need to follow (c) above and open an enquiry for the earlier year or advise the customer(s) of your intention to make a discovery decision. After allowing 7 days for the to reach the customer(s) you must then follow CCM11170.