CCM7300 - Discrepancy Enquiries: Enquiries - General

The power to make an enquiry is contained in S19 TCA 2002. This allows you to enquire into a person or couple’s entitlement, and the amount of tax credit to which they were entitled, for the year.

In general terms you will work the discrepancy enquiry in a similar way to a discrepancy examination. There will be an opening letter highlighting the discrepancy and you will then reach a conclusion depending on any information provided by the claimant.

Note: Because you can only carry out one enquiry, and there are strict rules about when an enquiry can be opened, it is vital that great care is taken when first considering a case for enquiry.