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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Examinations: Information: Pre-award Examinations: Statutory authority

You have an absolute right to ask the claimant(s) questions pre - award, based on S14, which says that:

(1) On a claim for a tax credit the Board must decide:

(a) whether to make an award of the tax credit, and  
  
(b) if so, the rate at which it is to be awarded.  
The claims which you receive for examination pre-award will be those where no decision has yet been made because they are considered too high a risk to pay without obtaining further information.

Your role is to ask the questions that need to be answered before a decision on the claim can be made.