CCM12040 - Opening and Working Enquiries: Examples of the enquiry window opening

The following are examples of when the enquiry window opens.

Example 1 (Actual details provided)

Sue works in a shop and responds to her S17 notice on 10 June 2006, providing details of her actual income for 2005/2006. A S18 decision is made on 21 June 2006. The enquiry window opens on 22 June 2006.

Example 2 (Estimated details followed by actual figures)

John is self-employed and responds to his S17 notice on 30 July 2006 using an estimate of his income for 2005/2006. An interim decision on his entitlement for the year is made on 7 August 2006 and the decision notice reminds him to report his final income by 31 January 2007. John reports his final figure of income for 2005/2006 on 15 January 2007 and a final S18 decision is made on 15 February 2007. The enquiry window opens on 16 February 2007.

Example 3 (Estimated details followed by actual figures)

If in example 2 John had reported his final income for 2005/2006 on 7 November 2006 and the final decision was made on 1 December 2006, then the enquiry window would open on 2 December 2006.

Example 4 (Estimated details followed by actual figures)

Dev is self-employed and reports his final figure of income for 2005/2006 on 18 January 2007 having previously reported an estimate. Unfortunately the processing officer needs to contact Dev before a final Section 18 decision can be made because two of his figures cannot be read. It is 14 March 2007 before the outstanding points are resolved and the decision is issued that day. The enquiry window opens on 15 March 2007.

Example 5 (No reply to S17 notice)

Despite a reminder Toni has not returned her S17 notice by 31 August 2006. In the absence of a reply HMRC make a S18(1) decision on 14 September 2006. The enquiry window opens on 15 September 2006.