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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: Enquiries - General

The power to make a TC enquiry after the end of a tax year is contained in S19 TCA 2002. This allows you to enquire into a person or couple’s entitlement, as shown in the finalised award, and the amount of Tax Credit to which they are entitled.

In general terms you will work the enquiry in a similar way to an in-year examination. There will be an opening letter asking for more information or evidence, you will probably have a meeting with the customer and will then reach a conclusion. You should therefore follow the guidance at CCM5350-CCM5490 reading “enquiry” for “examination”. The guidance tells you how to conduct the enquiry, meetings, surveillance activities and overcome delays. In addition to following this general guidance you must also take into account the following points.