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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Tax credits Overview: Enquiry Powers

After the end of the year, when the final decision has been made, there is a further opportunity to examine the correctness of the claim, based on the actual income and circumstances reported for that year. This work will be carried out using the power to enquire into awards. The enquiry powers are very similar to those which apply for SA, and include:

  • time limits for opening the enquiry
  • a notice of enquiry to be given to the customer
  • information powers
  • a right for the customer to ask an independent tribunal to direct that the enquiry should be closed
  • a notice of the enquiry decision to be given to the customer.

After the time limit for opening an enquiry has passed, or where an enquiry has been opened and completed, it will still be possible to reconsider a claim for any year, provided the conditions for making a discovery are met.