Follow the guidance at
CCM8020 in relation to the closure of the
tax credit examination and
CCM14000 when closing an enquiry (See
Claimant Compliance Note 66 issued 9 December 2004 for changes to
procedures on closing a case).
The following text should be added to the appropriate closing
letter to the child benefit claimant.
“I have concluded that there is no need to change the
decision on your claim to child benefit.”