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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Working the examination: Statutory authorities for obtaining information

Statutory Authority - Pre-award - S14The statutory authority for obtaining information from claimants pre-award is at S14(2) which says:

Before making their decision the Board may by notice -

  1. require the person, or either or both of the persons, by whom the claim is made to provide any information or evidence which the Board consider they may need for making their decision…

Statutory Authority - increasing Max. Rate before CoC is processed - S15The statutory authority for obtaining information from claimants who have notified a CoC increasing the maximum rate before the CoC is processed is at S15(2), which says:

Before making their decision the Board may by notice -

  1. require the person by whom the notification is given to provide any information or evidence which the Board consider they may need for making their decision….

Statutory Authority - Post Award - S16The statutory authority for obtaining information from claimants post-award is at S16(2) and (3) which say:

  1. Where, at any time during the period for which an award of a tax credit is made by a person or persons, the Board believe -

 

 

 

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

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

the Board may give a notice under subsection (3).

  1. A notice under this subsection may -

 

 

 

  1. require the person, or either or both persons, to whom the tax credit was awarded to provide any information or evidence which the Board consider they may need for considering whether to amend or terminate the award under subsection (1)