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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Taxpayer is a Tax Credits Customer and there are No Identifiable Tax Credit Risks other than Income

The following guidance relates to cases where there were no identifiable Tax Credit risks other than income and the SA enquiry does not uncover any other TC risks. If the SA enquiry uncovers other TC risks see CCM12720.

SA enquiry establishes or quantifies omissions and there is, or is not, a contract settlement

As soon as they establish or quantify omissions or adjustments the Enquiry officer must liaise with the Tax Credits Office to measure the Tax Credits impact.

Tax Credit Office (TCO) action:

  • where necessary, issue a Tax Credits opening letter in conjunction with the Enquiry officer’s letter advising the taxpayer of the income omissions or adjustments.
  • amend the award for the year (s) of the SA enquiry, and if appropriate consider whether the current year’s award needs revision for income.
  • for information about closing an enquiry, see CCM14040