CCM11470 - End of Year Issues: S18 decision - verification failures to be taken into account

When you input into the NTC system the details on which your S18 decision is based, the system may report some verification failures. If it does, you should handle any major failures before making the decision. If you overlook the need to deal with these failures, processing staff will not normally be able to pursue them subsequently. This is because, once a S18 decision has been made, the entitlement can only be reviewed again if

• the claimant(s) appeals against the S18 decision, or
• a further S18 decision needs to be made (S18(6)) – because the claimant(s) has initially supplied an estimated income figure
• you open an enquiry under S19.

As only one enquiry notice can be issued in respect of the year, the S19 enquiry power will never be used solely to sort out verification failures.