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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Opening and Working Enquiries: Error and Fraud Analysis Programme enquiries - SA enquiry window not to be allowed to close

When the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Enquiry list is received, NTC managers will need to take action to prevent the tax credit enquiry window being closed down prematurely by closure of the SA enquiry window. They should identify all randomly - selected cases where at least one of the customers is within SA, and notify SA that the case is on the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Enquiry list. SA managers will need to ensure that no SA enquiries into the relevant SA return are closed before the tax credit enquiry has been opened.

If the enquiry window for a year on the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Enquiry list closes before you are able to open your enquiry, you should not open a discovery decision instead. This is because you can only make a discovery decision where you have appropriate grounds for doing so (CCM13000).