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

HMRC internal manual

Claimant Compliance Manual

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.