Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Discrepancy Examinations and 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 the decision varies depending on whether the claimant provides details of their actual or estimated income for the year when they responded to the renewal notice.

Example 1Sarah works in a factory and responds to her S17 notice on 21 June 2008, providing details of her actual income for 2007-08. A S18 decision for 2007-2008 is made on 27 July 2008. The enquiry window opens on 28 July 2008

Example 2Emil is self-employed and responds to his S17 notice on 1 June 2008 showing his estimated profits of £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 gets back to us on 1 October 2008 to report the actual income for 2007/08 and a revised decision is issued on 16 October 2008. The enquiry window opens on 17 October 2008.

Example 3Emil 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 2009 we finalise in absence of the actual income. The enquiry window opens on 20 February 2009.

Example 4Despite a reminder Paula has not returned her S17 notice by 31 July 2008, the date specified in the notice. We make a S18 decision for 2007-2008 on 12 September 2008. The enquiry window opens on 13 September 2008.

CCM11040 CCM11130 outline the end of year process and explain 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.