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HMRC internal manual

Tax Credits Technical Manual

Section 19 - Enquiry window examples

Employed examples:

Example 1

An employed person responds to their s17 notice on 21 June 2016, providing details of their actual income for 2015-2016.  A s18 decision for 2015-2016 is made on 27 July 2016.  The enquiry window opens on 28 July 2016 and closes on 31 July 2017 (one year after the 1SD).

Example 2

An employed person doesn’t respond to their s17 notice by 1SD. We don’t make the s18 decision straight away to allow for any restore action. A s18 decision for 2015-2016 is made on 10 October 2016. The enquiry window opens on 11 October 2016 and closes on 31 July 2017 (one year after the 1SD).

Example 3

An employed person responds to their s17 notice by 1SD. A s18 decision for 2015-2016 is made on 15 June 2016. A further s18 decision for 2015-2016 is made on 15 July 2016. The enquiry window opens on 16 June 2016 and closes on 31 July 2017 (one year after the1SD). The enquiry window opens on the back of the original s18 decision.

 

Self-employed examples

Example 4

A self-employed person responds to their S17 notice on 1 June 2016 providing estimated income. We make a s18 decision for 2015-2016 on 7 June 2016 but the enquiry window does not open because the decision is based on estimated income. They tell us their actual income for 2015-2016 on 1 October 2016 and we make a revised decision on 16 October 2016. The enquiry window opens on 17 October 2016 and closes on 31 January 2018 (one year after the 2SD).

Example 5

A self-employed person responds to their s17 notice on 1 July 2016 providing actual income. We make a s18 decision for 2015-2016 on 9 July 2016. The enquiry window opens on 10 July 2016 and closes on 31 January 2018 (one year after the 2SD).

Example 6

A self-employed person responds to their s17 notice on 1 July 2016 providing estimated income. We make a s18 decision for 2015-2016 on 9 July 2016 but the enquiry window does not open because the decision was based on estimated income. The claimant’s SA tax return was issued by HMRC on 1 December 2016. As HMRC must allow 3 months for them to file their SA return, their filing deadline date is 28 February 2017. They file their return on 30 January 2017 and on the same day they tell us their actual income and we make a s18 decision on 31 January 2017. In this example the enquiry window opens on 1 February 2017 and closes on 28 February 2018 (one year after the self-assessment filing date deadline).

Example 7

A self-employed person responds to their s17 notice on 1 July 2016 providing actual income. We make a s18 decision for 2015-2016 on 9 July 2016. Normally the enquiry window will open on 10 July 2016 and close on 31 January 2018 (one year after 2SD). However the claimant provides an amendment to their tax return on 15 October 2017. In this example our s19 window still opens on 10 July 2016 but it closes on 31 October 2018. This is the quarter date following the anniversary of the date the amendment was made.

Example 8

A self-employed person responds to their s17 notice on 1 July 2016 providing actual income. We make a s18 decision for 2015-2016 on 9 July 2016. Normally the enquiry window will open on 10 July 2016 and close on 31 January 2018 (one year after 2SD). However the claimant didn’t make their SA return until 15 May 2017 which was after the 31 January 2017 filing deadline date. In this example our s19 window still opens on 10 July 2016 but it closes on 31 July 2018. This date is the quarter date following the anniversary of the date the return was submitted.

Example 9

A self-employed person does not respond to their s17 notice by 31 July 2016 (1SD). We make a s18 decision for 2015-2016 on 9 October 2016. The enquiry window opens on 10 October 2016 and closes on 31 January 2018 (one year after the 2SD).

Example 10

A self-employed person responds to their s17 notice on 1 June 2016 providing estimated income. We make a s18 decision for 2015-2016 on 7 June 2016 but the enquiry window does not open because the decision was based on estimated income. They do not inform us of their actual income by 2SD, so we make the s18 decision using the estimated income provided as actual on 4 February 2017. The enquiry window opens on 5 February 2017 and closes on 31 January 2018 (one year after the 2SD).