CCM17360 - Post-award discrepancy examinations: Action: Award 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 award you will make a S16 decision revising their award, using the claimant’s information to determine the award.

Also, if the claimant asks for the award for the current year to be based on estimated income you will make a s16 decision to revise 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 TCC60. The letter tells the claimant that you will be amending their award and they will soon receive a formal notification of their revised award. It also explains what will happen about recovering any overpaid tax credits.

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 award as soon as possible after you send the letter, see CCOM21210 and close the case on TCW on the same day you amend the award. The system will send out a new award notice. The claimant then has 30 days to appeal against your decision.

If the claimant appeals, see CCM17390. If the claimant does not appeal you can close the case - see CCOM21230.