CCM17355 - Pre-award discrepancy examinations: Action: Claim adjusted using claimant's information

If the claimant disputes the information held by HMRC and you decide to accept the claimant’s new information and it alters the claim you will make a S14 entitlement decision, using the claimant’s information to determine the award.

You must write to the claimant(s) to let them know about your decision. You should always write to them even if you have spoken to them and explained the position on the phone.

You should use the standard letter template TCC80. The letter tells the claimant that you will be amending their claim and they will soon receive a formal decision notice.

Where the claim has been made by a couple in a joint household, only one letter should be sent addressed to both claimants. When sending out joint letters the claimants must still be part of a couple and residing at the same address. If they are part of a couple but residing at different addresses or no longer part of a couple, then a separate letter must still be sent to each claimant.

If the claimant has authorised an agent to act for them remember to send a copy of the letter to the agent.

You should take the necessary system action to amend the claim as soon as possible after you send the letter, see CCOM20100 and close the case on TCW on the same day you amend the claim and make your decision on entitlement. The system will send out a decision notice. The claimant then has 30 days to appeal against your decision.