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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Enquiries: Action: Adjustment needed: Considering other years

Where an adjustment is needed in an enquiry there will often be adjustments to a further year. This could be because: - 

a.  There is an impact for the enquiry year and current year. For example you are in a position to close your 2008/2009 enquiry in October 2009. You have established that allowable childcare costs ceased on 17 September 2008. In addition to amending 2008/2009 the 2009/2010 award also needs to be amended.

b.  There is an impact for the enquiry year, an earlier year and the current year. For example the facts are as in a. above but the allowable childcare costs ceased on 1 February 2008 so 2007/2008, 2008/2009 and 2009/2010 all need to be revised.

c.  There is an impact for the enquiry year and a later year which is no longer the current year. For example you opened a 2007/2008 enquiry on 1 March 2009. You are in a position to settle the enquiry on 18 August 2009 and you have found childcare costs are not allowable after 1 December 2007. Adjustments are therefore needed for 2007/2008, 2008/2009 and 2009/2010 but the year following the enquiry year is no longer the current year.

d.  There is an impact for the current year, earlier year and later year which is no longer the current year. For example the facts are as in c. above but the allowable childcare costs ceased on 1 November 2006.

How you proceed to settle your case depends on whether the year following the enquiry year is still the current year.

  • if the year following the enquiry year is the current year - see CCM16290.
  • If the year following the enquiry year is not the current year - see CCM16300.