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HMRC internal manual

Tax Credits Technical Manual

Enquiries and enquiry windows: Enquiry window examples

Example 1

An employed person responds to their S17 notice on 21 June 2009, providing details of their actual income for 2008-2009. A S18 decision for 2008-2009 is made on 27 July 2009. The enquiry window opens on 28 July 2009 and closes on 31 July 2010 (one year after the 1SD).

Example 2

An employed person responds to their S17 notice on 31 July 2009, providing an estimate of income for 2008-2009. They do not provide actual income details so we make a S18 decision on 4 February 2010. The enquiry window opens on 5 February 2010 and closes on 31 January 2011 (one year after the 2SD).

Example 3

A self-employed person responds to their S17 notice on 1 June 2009 showing estimated profits of £9,000. A S18 decision is made on 7 June 2009 but the enquiry window does not open because the decision was based on an estimate. After filing their SA return on 29 September 2009, they tell us their actual income for 2008-2009 on 1 October 2009 and we issue a revised decision on 16 October 2009. The enquiry window opens on 17 October 2009 and closes on 29 September 2010 (one year after the date he filed his SA return for the year).

Example 4

Despite a reminder we get no response to an S17 notice by 31 July 2009, the date specified in the notice. We make a S18 decision for 2008-2009 on 12 September 2009. The enquiry window opens on 13 September 2009.

If the claimant, or in a joint claim either of the claimants, is required to make an SA return, the tax credit enquiry window will close on the same date as the SA return becomes final. This will normally be the anniversary of the date they filed their SA return.

An enquiry is completed when we have given notice of the revised decision under subsection s19(3) to the claimant(s). If we give notice at different times the enquiry is completed at the later of those times. Claimant(s) can apply to the appeal tribunal to close down an enquiry.