CCM7350 - Discrepancy Enquiries: Date the enquiry window opens

(Also see CCM12030 to CCM12050 for the detail of the Date the Enquiry window opens and revisions and CCM7540 et seq for the detail of the Enquiry Window for claimants who are required to make SA returns)

The enquiry window opens the day after the final decision on entitlement is made under S18 of TCA2002. A final decision on entitlement must be made in every case, without exception, but the date on which the final decision is made is dependent on the date specified in the renewal notice, by which the claimant(s) has to report their final income for the year. CCM11040 - CCM11130 outlines the end of year process.

Example 1

Sarah works in a factory and responds to her S17 notice on 22 July 2004, providing details of her actual income for 2003/2004. A S18 decision is made on 27 July 2004. The enquiry window opens on 28 July 2004.

Example 2

Despite a reminder Paula has not returned her S17 notice by the first specified date, see CCM11045. In the absence of a reply we make a S18 decision on 14 October 2004. The enquiry window opens on 15 October 2004.