CCM12000 - Opening and Working Enquiries: contents

1. CCM12010

   Enquiries – General
2. CCM12011

   Claimant(s) is Employee of Other Government Department/Known to CCO
3. CCM12015

   Single enquiry
4. CCM12020

   Enquiry Window
5. CCM12030

   Date the enquiry window opens
6. CCM12035

   No S18 decision notice issued
7. CCM12040

   Examples of the enquiry window opening
8. CCM12050

   Revised actual details
9. CCM12060

   Date The Enquiry Window Closes – Non-SA Claimants
10. CCM12070

    Date The Enquiry Window Closes – SA Claimants
11. CCM12075

    SA Claimants – Couples
12. CCM12080

    Examples of The Enquiry Window Closing
13. CCM12090

    NTC enquiry windows – multiple awards during the year – single enquiry
14. CCM12095

    NTC enquiry windows – multiple awards during the year – different enquiry windows – determining enquiry window for year
15. CCM12100

    Enquiry notice – general
16. CCM12110

    Enquiry notice returned RLS
17. CCM12113

    Enquiry Notice returned RLS – Considering the Current Year
18. CCM12115

    Enquiry notice – joint entitlement – notice not given to both persons
19. CCM12120

    Date when a notice is given
20. CCM12125

    Evidence of delivery (receipt) date
21. CCM12130

    Opening an enquiry
22. CCM12140

    Reasons for enquiry not to be stated
23. CCM12145

    Neutral approach
24. CCM12150

    Opening an enquiry – time to comply
25. CCM12160

    Opening an enquiry – information to be requested
26. CCM12165

    Duplicate bank statements
27. CCM12170

    Method of obtaining information
28. CCM12180

    Working an enquiry – unannounced visits
29. CCM12200

    Formal enquiry information powers – general
30. CCM12210

    Information powers – statute
31. CCM12215

    Information powers – meaning of “information or evidence”
32. CCM12220

    Information powers – what can be required by notice
33. CCM12230

    NTC information power not to be used to obtain information for an SA enquiry
34. CCM12240

    Information powers – joint entitlement – who to give notice to
35. CCM12250

    Information notices – time to comply to be stated in notice
36. CCM12260

    Formal notices – time to comply with the notice
37. CCM12265

    Working an enquiry – information notice – no right of appeal
38. CCM12270

    Information notices – inability to comply
39. CCM12275

    Information notice – failure to comply
40. CCM12276

    Avoiding Delay
41. CCM12300

    Application for enquiry to be completed – TCA2002/S19(9)
42. CCM12310

    Receipt of application for enquiry to be completed – general
43. CCM12315

    Completion application – time by which enquiry decision notice must be given
44. CCM12320

    Completion applications – repeated applications
45. CCM12325

    Completion applications – applications from different members of a couple at different times
46. CCM12330

    Completion applications – general approach
47. CCM12340

    Completion applications following opening letter and request for information
48. CCM12345

    Completion applications – following issue of formal notice
49. CCM12350

    Completion applications – following contact with the claimant
50. CCM12355

    Completion applications – following Revenue delay
51. CCM12360

    Completion applications – sufficient information to reach a conclusion
52. CCM12370

    Completion applications – insufficient information to reach a conclusion
53. CCM12380

    Completion applications from both members of a couple
54. CCM12385

    Completion applications – claimant(s) has also made application for direction that SA enquiry should be completed
55. CCM12390

    Completion applications – referral to the tribunal
56. CCM12400

    Completion applications – consequences of tribunal’s decision
57. CCM12410

    Completion applications – tribunal does not give direction to complete enquiry
58. CCM12420

    Completion applications – consequences of tribunal’s decision on other tax years
59. CCM12430

    Completion applications – claimant(s) appeals against enquiry decision
60. CCM12435

    Completion applications – claimant(s) does not appeal against enquiry decision
61. CCM12500

    Working an enquiry – couples – confidentiality
62. CCM12510

    Working an enquiry – third party information
63. CCM12520

    Working an enquiry – revised statement made before 30 September/31 January but after enquiry notice issued
64. CCM12530

    Error and Fraud Analysis Programme enquiries
65. CCM12540

    Error & Fraud Analysis Programme enquiries – Acceptable reasons for not taking up a centrally selected TC enquiry
66. CCM12550

    Error & Fraud Analysis Programme enquiries– Unacceptable reasons for not taking up a randomly selected TC enquiry
67. CCM12560

    Error & Fraud Analysis Programme enquiries to be taken up as early as possible
68. CCM12570

    Error & Fraud Analysis Programme enquiries – SA enquiry window not to be allowed to close
69. CCM12600

    Interaction between SA and TC enquiries – overview
70. CCM12610

    TC enquiry windows – closing dates if claimant within SA
71. CCM12620

    SA Returns filed on time
72. CCM12625

    SA Returns filed on time then taxpayer amends return
73. CCM12630

    Returns filed late or amended after the filing date
74. CCM12640

    SA enquiry window – notice to file SA return given late
75. CCM12645

    Notice to file SA return given late effect on TC enquiry window
76. CCM12650

    SA enquiry open
77. CCM12660

    SA enquiry closed
78. CCM12665

    SA enquiry followed by taxpayer amendment
79. CCM12670

    SA enquiry concluded by contract settlement
80. CCM12680

    TC information power not to be used to obtain information for an SA enquiry
81. CCM12690

    SA completion applications
82. CCM12700

    Taxpayer/Claimant is a Partner in a Business – Impact on Tax Credits Enquiry Windows
83. CCM12710

    Taxpayer is a Tax Credits Customer and there are no identifiable Tax Credit Risks other than Income
84. CCM12720

    Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income
85. CCM12730

    Taxpayer is a Tax Credits Customer and the CCRO identified Tax Credits Risks other than Income from the outset
86. CCM12740

    Tax Credit Enquiry already Opened and Closed