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HMRC internal manual

Claimant Compliance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CCM4000
  3. CCM4010
  4. CCM4180

Examinations: Information: Post-award examinations: Statutory authority

Your right to ask applicants questions post-award is based on S16, which says that:
 

  1. Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board have reasonable grounds for believing

 

a.  that the rate at which the tax credit has been awarded to him or them for the period differs from the rate at which he is, or they are, entitled to the tax credit for the period, or

b.  that he has, or they have, ceased to be, or never been entitled to the tax credit for the period,

the Board may decide to amend or terminate the award.

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