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Enquiries � General

Claimant(s) is Employee of Other Government Department/Known to CCO

Single enquiry

Enquiry Window

Date the enquiry window opens

No S18 decision notice issued

Examples of the enquiry window opening

Revised actual details

Date The Enquiry Window Closes � Non-SA Claimants

Date The Enquiry Window Closes � SA Claimants

SA Claimants � Couples

Examples of The Enquiry Window Closing

NTC enquiry windows � multiple awards during the year � single enquiry

NTC enquiry windows � multiple awards during the year � different enquiry windows � determining enquiry window for year

Enquiry notice � general

Enquiry notice returned RLS

Enquiry Notice returned RLS � Considering the Current Year

Enquiry notice � joint entitlement � notice not given to both persons

Date when a notice is given

Evidence of delivery (receipt) date

Opening an enquiry

Reasons for enquiry not to be stated

Neutral approach

Opening an enquiry � time to comply

Opening an enquiry � information to be requested

Duplicate bank statements

Method of obtaining information

Working an enquiry � unannounced visits

Formal enquiry information powers � general

Information powers � statute

Information powers � meaning of “information or evidence�

Information powers � what can be required by notice

NTC information power not to be used to obtain information for an SA enquiry

Information powers � joint entitlement � who to give notice to

Information notices � time to comply to be stated in notice

Formal notices � time to comply with the notice

Working an enquiry � information notice � no right of appeal

Information notices � inability to comply

Information notice � failure to comply

Avoiding Delay

Application for enquiry to be completed � TCA2002/S19(9)

Receipt of application for enquiry to be completed � general

Completion application � time by which enquiry decision notice must be given

Completion applications � repeated applications

Completion applications � applications from different members of a couple at different times

Completion applications � general approach

Completion applications following opening letter and request for information

Completion applications � following issue of formal notice

Completion applications � following contact with the claimant

Completion applications � following Revenue delay

Completion applications � sufficient information to reach a conclusion

Completion applications � insufficient information to reach a conclusion

Completion applications from both members of a couple

Completion applications � claimant(s) has also made application for direction that SA enquiry should be completed

Completion applications � referral to the tribunal

Completion applications � consequences of tribunal’s decision

Completion applications � tribunal does not give direction to complete enquiry

Completion applications � consequences of tribunal’s decision on other tax years

Completion applications � claimant(s) appeals against enquiry decision

Completion applications � claimant(s) does not appeal against enquiry decision

Working an enquiry � couples � confidentiality

Working an enquiry � third party information

Working an enquiry � revised statement made before 30 September/31 January but after enquiry notice issued

Error and Fraud Analysis Programme enquiries

Error & Fraud Analysis Programme enquiries � Acceptable reasons for not taking up a centrally selected TC enquiry

Error & Fraud Analysis Programme enquiries� Unacceptable reasons for not taking up a randomly selected TC enquiry

Error & Fraud Analysis Programme enquiries to be taken up as early as possible

Error & Fraud Analysis Programme enquiries � SA enquiry window not to be allowed to close

Interaction between SA and TC enquiries � overview

TC enquiry windows � closing dates if claimant within SA

SA Returns filed on time

SA Returns filed on time then taxpayer amends return

Returns filed late or amended after the filing date

SA enquiry window � notice to file SA return given late

Notice to file SA return given late effect on TC enquiry window

SA enquiry open

SA enquiry closed

SA enquiry followed by taxpayer amendment

SA enquiry concluded by contract settlement

TC information power not to be used to obtain information for an SA enquiry

SA completion applications

Taxpayer/Claimant is a Partner in a Business � Impact on Tax Credits Enquiry Windows

Taxpayer is a Tax Credits Customer and there are no identifiable Tax Credit Risks other than Income

Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income

Taxpayer is a Tax Credits Customer and the CCRO identified Tax Credits Risks other than Income from the outset

Tax Credit Enquiry already Opened and Closed