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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Discrepancy Enquiries: Action: Error and Fraud Analysis Programme Enquiries

A small proportion of cases will be selected for a full enquiry on an entirely random basis. Cases are selected centrally from across the entire tax credits population. All randomly selected cases must be worked as full enquiries. These are called Error and Fraud Analysis Programme (EFAP) enquiries.

If a discrepancy case that you are working gets centrally selected for an EFAP enquiry, follow the guidance at CCOM52000

If a case is selected for an EFAP enquiry when an enquiry has been opened and closed the case will have to be returned, you should follow the link at CCOM51510