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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Discrepancy Examinations and Enquiries: Information: What is the legal basis for carrying out Discrepancy Examinations and Enquiries?

The legal authority for carrying out:

  • pre-award discrepancy examinations is S14 of the Tax Credit Act 2002
  • post-award discrepancy examinations is S16 of the Tax Credit Act 2002
  • discrepancy enquiries is S19 of the Tax Credit Act 2002.