CCM14106 - Closing the enquiry: adjustment needed for other years
Where as a result of your enquiry you need to open an enquiry for another year or issue a discovery decision you should issue a letter to the customer advising them of the position before you take any further action regarding the existing enquiry.
Your letter should begin as follows:
“On [insert date] I told you I intended to enquire into 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.
- 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
- 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
- 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
- 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 a separate letter must be issued to each of them.