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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: contents

  1. CCM12010
    Enquiries – General
  2. CCM12011
    Claimant(s) is Employee of Other Government Department/Known to CCO
  3. CCM12015
    Single enquiry
  4. CCM12020
    Enquiry Window
  5. CCM12030
    Date the enquiry window opens
  6. CCM12035
    No S18 decision notice issued
  7. CCM12040
    Examples of the enquiry window opening
  8. CCM12050
    Revised actual details
  9. CCM12060
    Date The Enquiry Window Closes – Non-SA Claimants
  10. CCM12070
    Date The Enquiry Window Closes – SA Claimants
  11. CCM12075
    SA Claimants – Couples
  12. CCM12080
    Examples of The Enquiry Window Closing
  13. CCM12090
    NTC enquiry windows – multiple awards during the year – single enquiry
  14. CCM12095
    NTC enquiry windows – multiple awards during the year – different enquiry windows – determining enquiry window for year
  15. CCM12100
    Enquiry notice – general
  16. CCM12110
    Enquiry notice returned RLS
  17. CCM12113
    Enquiry Notice returned RLS – Considering the Current Year
  18. CCM12115
    Enquiry notice – joint entitlement – notice not given to both persons
  19. CCM12120
    Date when a notice is given
  20. CCM12125
    Evidence of delivery (receipt) date
  21. CCM12130
    Opening an enquiry
  22. CCM12140
    Reasons for enquiry not to be stated
  23. CCM12145
    Neutral approach
  24. CCM12150
    Opening an enquiry – time to comply
  25. CCM12160
    Opening an enquiry – information to be requested
  26. CCM12165
    Duplicate bank statements
  27. CCM12170
    Method of obtaining information
  28. CCM12180
    Working an enquiry – unannounced visits
  29. CCM12200
    Formal enquiry information powers – general
  30. CCM12210
    Information powers – statute
  31. CCM12215
    Information powers – meaning of “information or evidence”
  32. CCM12220
    Information powers – what can be required by notice
  33. CCM12230
    NTC information power not to be used to obtain information for an SA enquiry
  34. CCM12240
    Information powers – joint entitlement – who to give notice to
  35. CCM12250
    Information notices – time to comply to be stated in notice
  36. CCM12260
    Formal notices – time to comply with the notice
  37. CCM12265
    Working an enquiry – information notice – no right of appeal
  38. CCM12270
    Information notices – inability to comply
  39. CCM12275
    Information notice – failure to comply
  40. CCM12276
    Avoiding Delay
  41. CCM12300
    Application for enquiry to be completed – TCA2002/S19(9)
  42. CCM12310
    Receipt of application for enquiry to be completed – general
  43. CCM12315
    Completion application – time by which enquiry decision notice must be given
  44. CCM12320
    Completion applications – repeated applications
  45. CCM12325
    Completion applications – applications from different members of a couple at different times
  46. CCM12330
    Completion applications – general approach
  47. CCM12340
    Completion applications following opening letter and request for information
  48. CCM12345
    Completion applications – following issue of formal notice
  49. CCM12350
    Completion applications – following contact with the claimant
  50. CCM12355
    Completion applications – following Revenue delay
  51. CCM12360
    Completion applications – sufficient information to reach a conclusion
  52. CCM12370
    Completion applications – insufficient information to reach a conclusion
  53. CCM12380
    Completion applications from both members of a couple
  54. CCM12385
    Completion applications – claimant(s) has also made application for direction that SA enquiry should be completed
  55. CCM12390
    Completion applications – referral to the tribunal
  56. CCM12400
    Completion applications – consequences of tribunal’s decision
  57. CCM12410
    Completion applications – tribunal does not give direction to complete enquiry
  58. CCM12420
    Completion applications – consequences of tribunal’s decision on other tax years
  59. CCM12430
    Completion applications – claimant(s) appeals against enquiry decision
  60. CCM12435
    Completion applications – claimant(s) does not appeal against enquiry decision
  61. CCM12500
    Working an enquiry – couples – confidentiality
  62. CCM12510
    Working an enquiry – third party information
  63. CCM12520
    Working an enquiry – revised statement made before 30 September/31 January but after enquiry notice issued
  64. CCM12530
    Error and Fraud Analysis Programme enquiries
  65. CCM12540
    Error & Fraud Analysis Programme enquiries – Acceptable reasons for not taking up a centrally selected TC enquiry
  66. CCM12550
    Error & Fraud Analysis Programme enquiries– Unacceptable reasons for not taking up a randomly selected TC enquiry
  67. CCM12560
    Error & Fraud Analysis Programme enquiries to be taken up as early as possible
  68. CCM12570
    Error & Fraud Analysis Programme enquiries – SA enquiry window not to be allowed to close
  69. CCM12600
    Interaction between SA and TC enquiries – overview
  70. CCM12610
    TC enquiry windows – closing dates if claimant within SA
  71. CCM12620
    SA Returns filed on time
  72. CCM12625
    SA Returns filed on time then taxpayer amends return
  73. CCM12630
    Returns filed late or amended after the filing date
  74. CCM12640
    SA enquiry window – notice to file SA return given late
  75. CCM12645
    Notice to file SA return given late effect on TC enquiry window
  76. CCM12650
    SA enquiry open
  77. CCM12660
    SA enquiry closed
  78. CCM12665
    SA enquiry followed by taxpayer amendment
  79. CCM12670
    SA enquiry concluded by contract settlement
  80. CCM12680
    TC information power not to be used to obtain information for an SA enquiry
  81. CCM12690
    SA completion applications
  82. CCM12700
    Taxpayer/Claimant is a Partner in a Business – Impact on Tax Credits Enquiry Windows
  83. CCM12710
    Taxpayer is a Tax Credits Customer and there are no identifiable Tax Credit Risks other than Income
  84. CCM12720
    Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income
  85. CCM12730
    Taxpayer is a Tax Credits Customer and the CCRO identified Tax Credits Risks other than Income from the outset
  86. CCM12740
    Tax Credit Enquiry already Opened and Closed