CCM14250 - Closing the Enquiry: Obtaining a Certificate of Full Disclosure (CFD)

Before you calculate the correct tax credits you should try to obtain a certificate of full disclosure (MS163). There is no statutory authority for such a request, but if the claim has been incorrect it is reasonable to ask for written assurance that all matters relating to the enquiry have been disclosed.

We do not ask claimants to sign a certificate of full disclosure where the claim is found to be correct.

A copy of the MS163 can be found at CCM21370 but your office should have a supply of these forms for issue to claimants. You should insert the name of the office and reference number and the period covered by the certificate before it is issued. The period will be that covered by your enquiry.

If your enquiry has led you to reopen an earlier award period or open an enquiry for a later year, the period to be shown on the certificate is the full period under review. If your enquiry has led you to open an examination for a later year then the period shown on the certificate will cover both the enquiry year(s) and the period covered by the examination.

You should allow the claimant one week to return the form before proceeding with closing the enquiry.

For more details on issuing the certificate see CCM8350.