CCM7520 - Discrepancy Enquiries: Working and Closing the Discrepancy Enquiry – Self-employed Claimant maintains figure reported on declaration is correct

If a self-employed claimant maintains the figure they reported on their renewal notice, was correct, you should write to them explaining that they have already reported to us their income for the corresponding year on their Self Assessment (SA) return. You should explain that these are the figures you will use and if they dispute the amount, you should refer them to the area office that deals with their SA return to pursue any queries they have about that return.

Send a report of what the claimant has said about their SA return to the relevant CCRO on a TC803a, so that they can take this intelligence into account when considering the return for potential SA enquiry. If the amount on the SA return is amended, the tax credits entitlement for the year can be adjusted by making a Discovery Decision (see CCM Chapter 13 CCM13000)

Closing the Discrepancy Enquiry - Self-Employed claimant

You should conclude your enquiry based on the information held on the SA system (CESA). You must write to the claimant(s) using the relevant 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. If the claim was made by a couple, you must send a closure letter to each claimant.

TCC10 – Closure letter – Award amended to details shown on SA system, see CCM21346