CCM8340 - Closing the Examination: Obtaining a Certificate of Full Disclosure (CFD)

Before you calculate the correct tax credits you must ask for a certificate of full disclosure (MS163). There is no statutory authority for such a request, but if the claim has been incorrect or there has been a failure to notify a notifiable change of circumstance it is reasonable to ask for written assurance that all matters relevant to the examination have been disclosed.

We do not ask claimants to sign a certificate of full disclosure where the claim isfound to be correct.

Form of the certificate

A copy can be found at CCM21370 but your office should have a supply of these forms for issue to claimants. You should insert the name of the office and reference number and the period covered by the certificate before it is issued. Usually the period will be thatcovered by your examination i.e. the period covered by the claim under examination,up to the date you issue the certificate.

If your examination has led you to re-open an earlier award the period to be shown on the certificate is the full period under review ie enquiry and examination to the date of issue.

You should allow the claimant one week to return the form before proceeding with closing the examination.