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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Child Benefit and Tax Credits: Summary of the Tax Credits Enquiry Regime

Tax credit enquiries can be made -

  • before a decision on a claim is made (S.14) - a pre-award examination
  • in year where a change of circumstances increase the amount of the award (S.15) - a post-award examination
  • in year where there are reasonable grounds for believing that the award is too high or there is no entitlement (S.16) - a post-award examination
  • after the claim has been finalised (S.19) - an enquiry