CCM7510 - Discrepancy Enquiries: Working and Closing the Discrepancy Enquiry – Claimant(s) maintains no other employments or that the figure they have used is correct

If the claimant(s) maintains that there was no other employments, or that the figure they have used is correct, you should consider any reason they give for the discrepancy. If the information the claimant supplies calls the Revenue data into question (e.g. if it seems likely that another person with the same name has been confused with the claimant) you should consult your manager before taking any further action.

Closing the Discrepancy Enquiry - claim should be adjusted

If you and your Manager do not feel that the reason given by the claimant(s) is satisfactory then you should conclude your enquiry based on the information/evidence you hold. You must write to the claimant(s) using the appropriate closure letter, see link below, close the enquiry on TCW and amend the award details on the NTC system (see NTC Manual for system guidance), this will result in the system issuing a S19 decision notice against which the claimant has a right of appeal.

TCC9 – closure letter where you do not accept details are correct and award is to be amended, see CCM21344

Closing the Discrepancy Enquiry - agree information held by HMRC may be incorrect

If you and your Manager agree that the information held by the Revenue may be incorrect, you should conclude your enquiry as a non-adjustment. You must write to the claimant(s) using the appropriate closure letter, see link to letter below. Finally you should close the enquiry on TCW and make a note on system of the letter issued. You should then refer all of the details to the relevant CCRO using a TC803a so that they can take the appropriate action.

TCC8 – closure letter where you accept HMRC details may be incorrect and award is not to be amended, see CCM21345.