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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Enquiries: Information: Date the enquiry window opens

The enquiry window opens the day after the final decision on entitlement is made under S18 of the Tax Credits Act 2002.

A final decision must always be made but the date of that decision depends on whether the claimant provides details of their actual or estimated income for the year when they responded to the renewal notice.

Example 1

Sarah works in a factory and responds to her S17 notice on 21 June 2009, providing details of her actual income for 2008-09. A S18 decision for 2008-2009 is made on 27 July 2009. The enquiry window opens on 28 July 2009.

Example 2

Emil is self-employed and responds to his S17 notice on 1 June 2009 showing his estimated profits of £9,000. A S18 decision is made on 7 June 2009 but the enquiry window does not open because the decision was based on an estimate.

Emil gets back to us on 1 October 2009 to report the actual income for 2008/09 and a revised decision is issued on 16 October 2009. The enquiry window opens on 17 October 2009.

Example 3

Emil is self-employed and responds to his S17 notice on 1 June 2008 showing his estimated profits as £9,000. A S18 decision is made on 7 June 2008 but the enquiry window does not open because the decision was based on an estimate.

Emil never gets back with the actual income details. On 19 February 2010 we finalise in absence of the actual income. The enquiry window opens on 20 February 2010.

Example 4

Despite a reminder Paula has not returned her S17 notice by 31 July 2009, the date specified in the notice. We make a S18 decision for 2008-2009 on 12 September 2009. The enquiry window opens on 13 September 2009.

CCM11000 outlines the end of year process and explains about the first and second specified dates.

CCM12030 - CCM12050 have more detail about when the enquiry window opens and what happens if the claimant revises their information.