CCM8116 - Closing the Examination: Adjustment needed for other years

Where as a result of your examination you need to open an enquiry for an earlier year or issue a discovery decision you should issue a letter to the claimant advising them of the position before you take any further action regarding the examination.

Your letter should begin as follows:

“On [insert date] I told you I intended to examine your claim for the year ended 5 April [insert year]. From the information you have given me I”

You then need to insert text depending on whether you are opening an enquiry or intending to make a discovery decision and whether you need further information.

1. enquiry needed but all information held - “have found that your award(s) for [insert year(s)] is/are incorrect. I am now opening an enquiry for [insert year(s)] and I will be amending your award(s).” or
2. enquiry needed but further information needed - “believe that your award(s) for [insert year(s)] may be incorrect. I now intend to enquire into your claim for [insert year(s)]. Can you please let me have [insert details of information needed to progress the enquiry for the earlier year].” or
3. discovery needed but all information held – “have discovered that your award(s) for [insert year(s)] are incorrect and I will be amending your award for [insert year(s)].” or
4. discovery needed but further information needed – “have discovered that your award(s) for [insert year(s)] are incorrect. Can you please let me have the information shown below and I will then amend your award for [insert year(s).][insert details of information needed]”

Where you have more than one year involved you should issue a separate letter for each year.

Where the claim was made by a couple separate letters must be issued to each of them.