CCM7340 - Discrepancy Enquiries: Enquiry Window/Time Limits
(Also see
CCM12020 for the detail of the Enquiry
Window and
CCM12090 and
CCM12095 for details of the Enquiry
windows on multiple awards)
There is a strict time limit for opening an enquiry into the
entitlement of a person or persons to a tax credit for a tax year.
The period during which an enquiry can be started is commonly
referred to as
the enquiry window. An enquiry cannot be started
either before the window has opened or after the window has closed.
But once the enquiry has been opened, there is no statutory
restriction on the length of time it can last, but see
CCM7560 on the claimant’s right to
apply for the enquiry to be closed).
There are two parts to the enquiry window:-
