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HMRC internal manual

Claimant Compliance Manual

Enquiries: Information: Date the Enquiry window closes: SA Taxpayers

If the claimant, or in a joint claim either of the claimants, is required to make an SA return, the TC enquiry window will close on the same date as the SA return becomes final. This will normally be the anniversary of the date they filed their SA return.

Example

Barney and Billie are brother and sister and run a catering business and each file their SA return for 2008/2009 on 16 April 2009. They are both tax credit claimants so unless there is an SA enquiry the tax credit enquiry window for 2008/2009 closes on 16 April 2010 regardless of the date on which their award is finalised.

Barney finalised his 2008/2009 claim on 1 June 2009 with actual income details and the final decision was made on 10 June 2009. His enquiry window opens on 11 June 2009 and closes on 16 April 2010.

Billie finalised her 2008/2009 claim on 1 May 2009 with estimated income details and did not submit the actual income details until 10 January 2010. The final decision was made on 17 January 2010. Her enquiry window opens on 18 January 2010 but still, closes on 16 April 2010.

However, the normal position is varied where the SA return is amended or issued late or a SA enquiry is open or has been closed:

  • if the return was filed on time, see CCM12620
  • if the return was filed on time and then amended, see CCM12625
  • if the return was filed late or amended after the filing date, see CCM12630
  • if the return was issued late, see CCM12640
  • if an SA enquiry is open, see CCM12650
  • if an SA enquiry has closed, see CCM12660.