CCM8350 - Closing the Examination

Completion of the Certificate

Where the claim was made by a couple you should normally seek a certificate from each of them, even though one of them may claim they did not know about an error in the claim or statement. Before you settle the examination you want to be as sure as you can be that they have now told you everything that has a bearing on their award.

A note explaining the significance of the certificate is printed on the reverse (or the second page) of the form and you must emphasise the importance of the certificate to the claimant. If possible this should be handed over personally. You should ask the claimant to read the note and confirm (s)he understands the implications.

If you suspect, or know, that the claimant cannot read or has poor reading skills you should handle the situation sensitively. If an advisor is present they will probably explain the form to their client. If there is no advisor present you should read out the note then ask if the claimant would like a few minutes to read it to themselves. The claimant should confirm (s)he understands the implications. It might be necessary to let the claimant take the certificate away so that (s)he can obtain advice.

If the certificate is not issued at a meeting you should draw the claimant’s attention to the notes on the reverse of the form. Explain that if they do not understand the significance of the certificate they should not sign and should contact you immediately for assistance.

If you suspect that the claimant will sign the certificate without reading the notes despite your warning, you might want to ask them to initial the reverse of the form to indicate that (s)he has read the notes.

When the completed certificate is received you should check it is fully complete and the signature agrees that on the claim.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)HMRC takes a serious view of incorrect certificates and you should seek advice before proceeding.

The certificate only relates to the tax credit claim and has no bearing on the claimant’s income tax liability or any DWP benefits that might have been claimed.