CCM7060 - Discrepancy Examinations: Procedures for carrying out Discrepancy Examinations

Your initial contact with the claimant(s) must always be in writing, although telephone contact may subsequently be more appropriate for making progress, particularly if the claimant(s) prefers to deal with your queries over the phone. The following template opening letters must always be used:

TCC3A – where income declared by an employed claimant does not match the figure returned by the employer, see CCM21050

TCC3B – where income declared by a claimant does not match the income reported on their Self Assessment return, see CCM21051

TCC3C – where income declared by a claimant does not match the information held about additional employers, see CCM21052

TCC3D – where income declared by a claimant does not match the information held about partner’s additional income, see CCM21053

Similarly, you must always settle your examination in writing, even if you obtain the claimant’s agreement to any adjustment over the phone. And you must complete the appropriate TCW entries at all stages of the examination. Guidance for TCO compliance staff on TCW can be found in the TCW guidance.