| CCM12010 | Enquiries –
General |
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) |
| CCM12015 | Single enquiry |
| CCM12020 | Enquiry Window |
| CCM12030 | Date the enquiry window
opens |
| CCM12035 | No S18 decision notice
issued |
| CCM12040 | Examples of the enquiry
window opening |
| CCM12050 | Revised actual
details |
| CCM12060 | Date The Enquiry Window
Closes – Non-SA Claimants |
| CCM12070 | Date The Enquiry Window
Closes – SA Claimants |
| CCM12075 | SA Claimants –
Couples |
| CCM12080 | Examples of The Enquiry
Window Closing |
| CCM12090 | NTC enquiry windows
– multiple awards during the year – single enquiry |
| CCM12095 | NTC enquiry windows
– multiple awards during the year – different enquiry
windows – determining enquiry window for year |
| CCM12100 | Enquiry notice –
general |
| CCM12110 | Enquiry notice returned
RLS |
| CCM12113 | Enquiry Notice returned
RLS – Considering the Current Year |
| CCM12115 | Enquiry notice –
joint entitlement – notice not given to both persons |
| CCM12120 | Date when a notice is
given |
| CCM12125 | Evidence of delivery
(receipt) date |
| CCM12130 | Opening an enquiry |
| CCM12140 | Reasons for enquiry not
to be stated |
| CCM12145 | Neutral approach |
| CCM12150 | Opening an enquiry
– time to comply |
| CCM12160 | Opening an enquiry
– information to be requested |
| CCM12165 | Duplicate bank
statements |
| CCM12170 | Method of obtaining
information |
| CCM12180 | Working an enquiry
– unannounced visits |
| CCM12200 | Formal enquiry
information powers – general |
| CCM12210 | Information powers
– statute |
| CCM12215 | Information powers
– meaning of “information or evidence” |
| CCM12220 | Information powers
– what can be required by notice |
| CCM12230 | NTC information power not
to be used to obtain information for an SA enquiry |
| CCM12240 | Information powers
– joint entitlement – who to give notice to |
| CCM12250 | Information notices
– time to comply to be stated in notice |
| CCM12260 | Formal notices –
time to comply with the notice |
| CCM12265 | Working an enquiry
– information notice – no right of appeal |
| CCM12270 | Information notices
– inability to comply |
| CCM12275 | Information notice
– failure to comply |
| CCM12276 | Avoiding Delay |
| CCM12300 | Application for enquiry
to be completed – TCA2002/S19(9) |
| CCM12310 | Receipt of application
for enquiry to be completed – general |
| CCM12315 | Completion application
– time by which enquiry decision notice must be given |
| CCM12320 | Completion applications
– repeated applications |
| CCM12325 | Completion applications
– applications from different members of a couple at
different times |
| CCM12330 | Completion applications
– general approach |
| CCM12340 | Completion applications
following opening letter and request for information |
| CCM12345 | Completion applications
– following issue of formal notice |
| CCM12350 | Completion applications
– following contact with the claimant |
| CCM12355 | Completion applications
– following Revenue delay |
| CCM12360 | Completion applications
– sufficient information to reach a conclusion |
| CCM12370 | Completion applications
– insufficient information to reach a conclusion |
| CCM12380 | Completion applications
from both members of a couple |
| CCM12385 | Completion applications
– claimant(s) has also made application for direction that SA
enquiry should be completed |
| CCM12390 | Completion applications
– referral to the tribunal |
| CCM12400 | Completion applications
– consequences of tribunal’s decision |
| CCM12410 | Completion applications
– tribunal does not give direction to complete enquiry |
| CCM12420 | Completion applications
– consequences of tribunal’s decision on other tax
years |
| CCM12430 | Completion applications
– claimant(s) appeals against enquiry decision |
| CCM12435 | Completion applications
– claimant(s) does not appeal against enquiry decision |
| CCM12500 | Working an enquiry
– couples – confidentiality |
| CCM12510 | Working an enquiry
– third party information |
| CCM12520 | Working an enquiry
– revised statement made before 30 September/31 January
but after enquiry notice issued |
| CCM12530 | Error and Fraud Analysis
Programme enquiries |
| CCM12540 | Error & Fraud
Analysis Programme enquiries – Acceptable reasons for not
taking up a centrally selected TC enquiry |
| CCM12550 | Error & Fraud
Analysis Programme enquiries– Unacceptable reasons for not
taking up a randomly selected TC enquiry |
| CCM12560 | Error & Fraud
Analysis Programme enquiries to be taken up as early as
possible |
| CCM12570 | Error & Fraud
Analysis Programme enquiries – SA enquiry window not to be
allowed to close |
| CCM12600 | Interaction between SA
and TC enquiries – overview |
| CCM12610 | TC enquiry windows
– closing dates if claimant within SA |
| CCM12620 | SA Returns filed on
time |
| CCM12625 | SA Returns filed on time
then taxpayer amends return |
| CCM12630 | Returns filed late or
amended after the filing date |
| CCM12640 | SA enquiry window –
notice to file SA return given late |
| CCM12645 | Notice to file SA return
given late effect on TC enquiry window |
| CCM12650 | SA enquiry open |
| CCM12660 | SA enquiry closed |
| CCM12665 | SA enquiry followed by
taxpayer amendment |
| CCM12670 | SA enquiry concluded by
contract settlement |
| CCM12680 | TC information power not
to be used to obtain information for an SA enquiry |
| CCM12690 | SA completion
applications |
| CCM12700 | Taxpayer/Claimant is a
Partner in a Business – Impact on Tax Credits Enquiry
Windows |
| CCM12710 | Taxpayer is a Tax Credits
Claimant and there are no identifiable Tax Credit Risks other than
Income |
| CCM12720 | Taxpayer is a Tax Credits
Claimant and the SA Enquiry uncovered Tax Credit Risks other than
Income |
| CCM12730 | Taxpayer is a Tax Credits
Claimant and the CCRO identified Tax Credits Risks other than
Income from the outset |
| CCM12740 | Tax Credit Enquiry
already Opened and Closed |
