| CCM12010 |
Enquiries - General |
| (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 Customers |
| CCM12070 |
Date The Enquiry Window Closes - SA Customers |
| CCM12075 |
SA Customers - 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 customer |
| 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 - customer(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 - customer(s) appeals against enquiry decision |
| CCM12435 |
Completion applications - customer(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 customer 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/Customer is a Partner in a Business - Impact on Tax Credits Enquiry Windows |
| CCM12710 |
Taxpayer is a Tax Credits Customer and there are no identifiable Tax Credit Risks other than Income |
| CCM12720 |
Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income |
| CCM12730 |
Taxpayer is a Tax Credits Customer and the CCRO identified Tax Credits Risks other than Income from the outset |
| CCM12740 |
Tax Credit Enquiry already Opened and Closed |
