CCM12600 - Opening and Working Enquiries: Interaction between SA and TC enquiries - overview

CCM12070 gives general guidance on the date the TC enquiry window closes where the customer or either of the customers is required to make an SA return.

When the SA Enquiry officer has established an omission they should issue a BCCRS referral to the Tax Credit Office.

Where there are SA and TC risks both sides must maintain a close relationship on the progress and outcome of each side of the case, and handle meetings where joint Tax/Tax Credits issues are to be discussed appropriately.

A tax credit intervention should be opened within 3 months of the acceptance letter from the customer agreeing the tax settlement.

Once a Tax Credit enquiry has been opened it can continue to be worked even if the SA return becomes final.

In addition to following this general guidance you must also take into account the following points:

  • Taxpayer/customer is a partner in a business, see CCM12700
  • Taxpayer is a Tax Credits customer and there are no identifiable Tax Credit risks other than income, see CCM12710
  • Taxpayer is a Tax Credits customer and the SA enquiry uncovered Tax Credit risks other than income, see CCM12720
  • Taxpayer is a Tax Credits customer and the CCRO identified Tax Credits risks other than income from the outset, see CCM12730
  • Tax Credit enquiry already opened and closed, see CCM12740
  • Closure of Cases and Accounting procedures, see CCM14500
  • Failure to negotiate a settlement/formal proceedings, see CCM14510

The normal position is varied where the SA return is amended or issued late or a SA enquiry is open.

You need only refer to the guidance at CCM12610-12740 when you have a customer who is within income tax self assessment.

SA returns are normally referred to as a single year. For example the 2004 return is the return covering the period 6 April 2003 to 5 April 2004. For consistency, this description is used in the guidance which follows.