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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular aspects: estimated income - examinations - statutory authority

If the CCRO refers a claim with an in-year estimate to you for examination, you will be carrying out the examination under S16. You should note that income changes are not changes of circumstances within the meaning of the Tax Credit Act, so that S15 can never apply to them.