CCM11680 - End of Year Issues: No entitlement - S17 notice shows previous decision is incorrect

If your review of the papers suggests the previous decision was incorrect or premature you will need to make your S18 decision to reflect the correct circumstances.

You will need to make a S18 decision and this should be based on all relevant details including the actual income for the year. If you do not have all of the necessary details to make the decision you will be able to call for information and evidence to help you make the decision. You will make the decision (finalise) by using 'Manage Finalisation' and you will need to revise the previous MIS entries for the examination to reflect the reduced or nil yield.

If the S17 notice suggests the previous decision is incorrect but when you request information or evidence to support the claim the claimant does not co-operate, you may be back in the same situation as you were in-year. In these cases you will be making a S18 decision which is identical to the previous one.