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HMRC internal manual

Claimant Compliance Manual

Discovery Decisions: Discovery Decision where fraud or neglect is involved


S20(4) allows a discovery decision to be made where you have reasonable grounds for believing a conclusive decision is not correct and this is attributable to fraud or neglect. The wording at S20(4) states that the fraud or neglect can be on the part of:

  • either of the claimants or
  • any person acting for either of them

“acting for them” means acting on their behalf in respect of the tax credit claim. This could be as an agent or advisor who helps them prepare their claim or who submits their signed claim.

However, there are time limits for such a decision - CCM13110.