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HMRC internal manual

Claimant Compliance Manual

Discovery Decisions: Fraud or neglect - Opening the discovery enquiry


This page was Archived on 31/08/16


You will need to open a discovery enquiry if

  • you need to make changes to the tax credits entitlement to reflect changes to the income tax liability, or
  • you think the entitlement for the year may be wrong (a full discovery enquiry) and the enquiry window for the year has closed.

A discrepancy discovery enquiry will be appropriate where there is a single issue to be addressed (the revision of the income tax liability) and the enquiry window for the year is closed and there are no penalties. In all other cases the discovery enquiry will need to be worked in the Claimant Compliance Centre (CCC).

See CCM13200 for guidance on opening a discovery enquiry.