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).
You should amend the award of tax credits and supersede the
Child Benefit decision.
The following text should be added to the appropriate closing
letter to the Child Benefit claimant and a copy of the decision
enclosed with the letter.
“I have concluded that you are not entitled to child
benefit in respect of …(name…) from. A formal decision
is attached and you may appeal against this decision.”
Enclose a form CH24A ( Appeal).
