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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Closing the Examination: Amending or Processing the Award

Having advised the customer that a formal decision notice will be issued your next action 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
  • 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 other date during the award
  • for examinations into an unprocessed change of circumstances, you will need to arrange for the change to be processed or to reject it and leave the award at its original amount
  • for earlier years this will involve making the S19 or S20 decision.

You should follow the appropriate guidance shown on the Compliance Tab of the TCM and this will ensure the award notices or amended award notices are issued. Where there are adjustments needed for earlier years you must make the adjustment for the earliest year first. Then continue to amend the awards always amending an earlier year before a later one.

Then BF your papers for 30 days to allow for the appeal period (see CCM8390) before proceeding.