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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Date the enquiry window opens

The enquiry window opens the day after the final decision on entitlement is made. A final decision (S18(1)) and (6)) must be made without exception in every case but the date on which the S18 decision is made will depend on when the customer responds to the S17 notice and when they report their final income for the year. CCM11000 outlines the end of year process.

The enquiry window will open only when the final decision on entitlement has been made. An interim decision will not trigger the opening of the enquiry window. Where a customer has reported an estimated figure at the first specified date, see CCM11040, therefore, it is not possible to open an enquiry. It will be necessary to wait until after the finalised award screens show the final decision has been made before you can open an enquiry.

Where a final decision has been made but the award notice has not been issued - see CCM12035.