CCM7550 - Discrepancy Enquiries: NTC enquiry windows – closing dates if claimant within SA

If the claimant, or either of the claimants, is required to make SA returns, the NTC enquiry window will close on the same date as the SA return becomes final. However, the position can be different so you should follow the guidance, as follows, bearing in mind that the examples given are aimed at the Claimant Compliance Centre (CCC) CCOs and so you should concentrate on the windows and not the detail of negotiation etc: -

• return filed on time – CCM12620
• return filed on time and then amended – CCM12625
• return filed late or amended after the filing date – CCM12630
• return issue late – CCM12640
• SA enquiry open – CCM12650
• SA enquiry closed – CCM12660.