CCM7170 - Discrepancy Examinations: Appeal received from claimant(s) who agreed revised figure

If you receive an appeal from a claimant who agreed your revised figure you should write to them, reminding them of their earlier agreement and inviting them to withdraw their appeal using the relevant option of the TC676 - see CCM21350.

If they refuse to withdraw the appeal, you should carefully consider any further explanations they provide (including any claim to have their award based on estimated current year income) to decide whether it would be appropriate to revise your decision. If so, you should enter into a S54TMA agreement (see CCM7150) using the TC622. 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.

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)