An enquiry under S19(1) is made
into the entitlement of a person, or the joint entitlement
of persons, to a tax credit for a tax year. Where several
awards have been made to the same person, or to the same couple,
during the year (because their entitlement has ceased and started
up again) they will in aggregate make up that person’s, or
that couple’s, entitlement for the year. An enquiry under S19
will therefore be into the person’s, or the couple’s,
aggregate entitlement for the whole year, not into each of the
award periods.
For example in March 2003 Katie and Nick claim tax credits
for 2003/2004. On 1 July 2003 they cease to be entitled to tax
credits because they go to Spain to work in a bar. They return to
the UK on 15 January 2004 and again claim tax credits. Katie and
Nick will have had two awards during 2003/2004:
6 April 2003 to 30 June 2003 and
15 January 2004 to 5 April 2004
The enquiry will be into their entitlement for 2003/2004. There
can be only one enquiry which covers both awards.
Separate S17 notices will have been issued for each period so
you will need to determine the enquiry window for each period
involved (see
CCM12095) to avoid opening an enquiry
before the enquiry window
that relates to the year as a whole opens, or
after it has closed.
