CCM11480 - End of Year Issues: Continuing examination not to be turned into pre-award examination for following year

If you have to make the initial S14 decision for the following year while your examination of the previous year is still continuing, you should not, on that account, turn your existing examination into a pre – award examination for the following year. You should be thorough in your approach to the year under examination but, whilst you will need to be aware of the effect your conclusions will have on the following year, you are not expected to consider specifically any risks for that year. As CCM11330 explains, if you have doubts about the entitlement to tax credits, you should make the S14 decision on the basis of nil entitlement.

The later year’s claim will be risk assessed and, if appropriate, reviewed by the CCRO in the usual way. If they decide that it needs to be examined, they will refer it with a SIP to the Claimant Compliance Centre (CCC).