CCM11340 - End of Year Issues: Examination still open at 5 April - making a S18 decision

In any case where your post-award examination is still open after 5 April of the award year (e.g. 5/4/2004 if the claim you are examining is for 2003/4), you should consider the most appropriate action to take based on the stage the examination has reached. The next steps will depend on whether:

• you consider you already have enough information on which to base a decision on the entitlement under S18 (whether or not you have issued a formal information notice) - see CCM11350 or
• you have not received all the information you need (whether you informally requested it or issued an information notice) and consider you cannot make an informed S18 decision without it - see CCM11400.
• You have received all of the information but believe there are risks associated with the information shown on the S17 notice - see CCM11440.