CCM7160 - Discrepancy Examinations: Appeal received - consider grounds for appeal

If the claimant(s) appeals against your decision you should review the grounds of the appeal to decide if you can revise your decision. If so, you can write to the claimant with revised figures and record your agreement under S54TMA1970 on Form TC622 (cross-reference to the Compliance Tab of the Tax Credit Manual).

It is essential for you to use this form so that the appeal is properly settled. It may be appropriate to determine the appeal in the claimant’s figures if:

• you amended the award because you had received no reply to your letter, and the claimant(s) now provides information which enables you to conclude your examination
• the claimant(s) indicates that they would like the award to be revised based on their estimate of current year income.

You should include in your letter the following sentence:

I should like to remind you that the amount of tax credit you have been awarded for 2003/04 is provisional, and may need to be revised after the end of the year when the final figure of income for 2003/04 is available.