CCM12010 - Opening and Working Enquiries: Enquiries - General
The power to make a TC enquiry after the end of a tax year is
contained in S19 TCA 2002. This allows you to enquire into a person
or couple’s entitlement, as shown in the finalised award, and
the amount of Tax Credit to which they are entitled.
In general terms you will work the enquiry in a similar way
to an in-year examination. There will be an opening letter asking
for more information or evidence, you will probably have a meeting
with the claimant and will then reach a conclusion. You should
therefore follow the guidance at CCM5340-5490 reading
“enquiry” for “examination”. The guidance
tells you how to conduct the enquiry, meetings, surveillance
activities and overcome delays. In addition to following this
general guidance you
must also take into account the following
points.
