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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: Completion applications - customer has also made application for direction that SA enquiry should be completed

If either or both of the customers are also SA taxpayers, and an enquiry has been opened into either or both of their SA returns, they will also have the right to apply to the First-tier Tribunal - Tax Chamber (prior to 1 April 2009 this was the General Commissioners) for a direction that the enquiries into their SA return(s) should be completed.

If you are working an tax credit enquiry into a year for which there is also an open SA enquiry, you should already be liaising closely with the person responsible for carrying out the SA enquiry or enquiries. You should therefore be made aware of any applications made by the customer(s) for a direction to complete the SA return. Similarly, you should make the SA enquiry officer aware of any applications for a direction to complete the tax credit enquiry. See CCM12690.