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