Discrepancy examinations and enquiries are part of the
department’s compliance strategy. We want claimants to get
the right amount of tax credits, and where we think there is a risk
that they haven’t, we take compliance action to check.
However we have to make the most cost- effective use of compliance
resources and not all cases warrant a full review of all aspects of
the claim.
Where we are only concerned about a single aspect of a claim
or award because we have specific information or data that suggests
that that particular aspect of the claim or award is incorrect the
most cost-effective way of challenging this is through a
discrepancy examination or enquiry.
