When you are reviewing your decision because the customer has appealed you need to carefully think about what the customer has said in their appeal.

You will need to consider the same kind of things as described in the guidance explaining what to do if the customer has claimed HMRC's information was incorrect or provided new information in response to your opening letter. See

CCM17270 in Income discrepancy cases

CCM17320 in Childcare discrepancy cases

CCM17330 in Disability discrepancy cases

CCM17335 in Child /young person's disability and severe disability element cases

CCM17340 in Qualifying young person discrepancy cases

Use that guidance to decide whether:

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