When the (This text has been withheld because of exemptions in the Freedom of Information Act 2000)Enquiry list. SA managers will need to ensure that no SA enquiries into the relevant SA return are closed before the tax credit enquiry has been opened.

If the enquiry window for a year on the (This text has been withheld because of exemptions in the Freedom of Information Act 2000)Enquiry list closes before you are able to open your enquiry, you should not open a discovery enquiry instead. This is because you can only make a discovery decision where you have appropriate grounds for doing so ( CCM13000).