CCM7590 - Discrepancy Enquiries: Appeal received – consider grounds for appeal

If the claimant(s) appeals against your S19 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 (see Compliance Appeals instructions in the NTC Manual for further guidance on Compliance Appeals or the Tax Credit Appeals Guide (TCAG)).

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 enquiry.