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HMRC internal manual

Claimant Compliance Manual

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

Having closed the examination, you will need to make the necessary entries on TCW (see TCW guidance).

Finally, having 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.