CCM18140 - Child Benefit and Tax Credits:
Summary of the Tax Credits Enquiry Regime
Tax credit enquiries can be made –
- before a decision on a claim is made
(S.14) – a pre-award examination
- in year where a change of circumstances
increase the amount of the award (S.15) – a post-award
examination
- in year where there are reasonable grounds
for believing that the award is too high or there is no entitlement
(S.16) – a post-award examination
- after the claim has been finalised (S.19)
– an enquiry
