CCM8116 - Closing the Examination: Adjustment needed for other years

Where as a result of your examination you need to open an enquiry for an earlier 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 examination.

Where the claim has been made by a couple in a joint household, only one letter should be sent addressed to both customers. When sending out joint letters the customers must still be part of a couple and residing at the same address. If they are part of a couple but residing at different addresses or no longer part of a couple, then a separate letter must still be sent to each customer.

Your letter should begin as follows:

“On [insert date] I told you I intended to examine 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.

a. 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

b. 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

c. 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)].”

ord. 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.