Discrepancy Enquiries: Penalty Cases: Error and Fraud Analysis Programme Enquiries
A small proportion of cases will be selected for a full random 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 relevant EFAP guidance.
If a case is selected for an EFAP enquiry when an enquiry has been opened and closed the case will have to be returned.