CCM5285 - Working the examination: Pre award: Letter returned RLS or address is false

If the letter opening the examination is returned RLS or you become aware the address is false - Try to find an alternative address using HMRC systems - If you find a new address re-issue the opening letter to the new address

• If you are unable to obtain a new address
• Reject the claim on the NTC system
• If the claimant contacts with a new address
• Issue a decision notice against which the claimant has the right of appeal
• close your examination without any further work noting the projected yield on TCW

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)