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HMRC internal manual

Claimant Compliance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CCM12000
  3. CCM12740

Opening and Working Enquiries: Tax Credit Enquiry Already Opened and Closed

If a SA income discrepancy is established after you have already opened and closed an enquiry to deal with other risks then you will have to revise the award under Section 20 (discovery legislation) because of course we can only open a section 19 enquiry once.

In these circumstance the Tax Credit Claimant Compliance Officer should ensure the appropriate action is taken to revise the award and if appropriate deal with the interest and penalties.

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