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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Post-award discrepancy examinations and enquiries: Information: Should I open an examinations or an enquiry?

For claims beginning in the Current Year (CY) you should always open a discrepancy examination.

If there was also a claim for the previous year (PY) you should see what year the risk relates to:

  • Where the risk only relates to the current year (CY) you should open an examination.
  • Where the information clearly shows a risk for the PY you will need to open an enquiry even though you might also need to correct the CY in due course.

The following table shows examples of when you might need to open an enquiry or an examination:

Discrepancy: Action:
   
The income reported for the PY is less than the figure shown on the P14 open an enquiry
Income from an additional job has not been reported for the PY open an enquiry
Information suggests child care costs for the CY are incorrect open an examination
Information suggests child care costs for the CY are incorrect and may be incorrect for the PY open an examination. If you then establish child care costs for the PY were incorrect you must open an enquiry before amending the award
Information suggests child care costs were incorrect for the PY and are also incorrect in the CY open an enquiry
Information suggests claimant /child /young person not entitled to Severe Disability Element (SDE) for the CY open an examination
Information suggests claimant /child /young person not entitled to SDE for the PY open an enquiry
Information suggests a young person left full time education in the CY open an examination
Information suggests a young person left full time education in the PY open an enquiry.

Before you open your examination you need to make sure you will have enough time to complete it before 5 April, see CCM17110.

Before you open your enquiry you need to make sure you are within the legal time limits for opening an enquiry, this is called ‘the enquiry window’, see CCM17120.