CCM7600 - Discrepancy Enquiries: Appeal received from claimant(s) who agreed revised figures

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 TCXXX - see CCM21XXX.

If they refuse to withdraw the appeal, you should carefully consider any further explanations they provide to decide whether it would be appropriate to revise your decision.

If it is not appropriate for you to revise your decision, then you proceed with the appeal following the Compliance Appeals instructions in the NTC Manual and the Tax Credit Appeals Guide (TCAG)).

If it is appropriate that you should revise your S19 decision, 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.