CCM7430 - Discrepancy Enquiries: Mandatory Enquiries

A small proportion of cases will be selected for a full mandatory enquiry on an entirely random basis. The selection will be carried out by Head Office from across the entire tax credits population and all randomly selected cases should be worked as full enquiries.

• If a discrepancy enquiry case that you are working gets centrally selected for a random enquiry, TCW will automatically convert the case to a ME and the CCC Preston/Washington CCO will receive a message instructing them to transfer their papers to the Claimant Compliance Centre (CCC). If this occurs, you should refer the case papers immediately to the CCRO officer by Tax Post Direct.

Note: if a ME gets selected on a case where an enquiry has been opened and closed, then the case will be replaced by a different case for full mandatory review / enquiry.