CCM12600 - Opening and Working Enquiries: Interaction between SA and TC enquiries - overview

CCM12070 gives general guidance on the date the TC enquiry window closes where the claimant or either of the claimants is required to make an SA return.

As soon as the SA Enquiry officer establishes potential omissions they should liaise with the Tax Credit Consultant to discuss the impact of their findings on the Tax Credit award. The Enquiry officer and Tax Credit Consultant must follow the guidance in the Enquiry Manual and the Claimant Compliance Manual.

Where there are SA and TC risks they must maintain a close relationship on the progress and outcome of each side of the case, and handle meetings where joint Tax/Tax Credits issues are to be discussed appropriately.

Once a Tax Credit enquiry has been opened it can continue to be worked even if the SA return becomes final.

In addition to following this general guidance you must also take into account the following points:

• Taxpayer/claimant is a partner in a business, see CCM12700
• Taxpayer is a Tax Credits claimant and there are no identifiable Tax Credit risks other than income, see CCM12710
• Taxpayer is a Tax Credits claimant and the SA enquiry uncovered Tax Credit risks other than income, see CCM12720
• Taxpayer is a Tax Credits claimant and the CCRO identified Tax Credits risks other than income from the outset, see CCM12730
• Tax Credit enquiry already opened and closed, see CCM12740
• Closure of Cases and Accounting procedures, see CCM14500
• Failure to negotiate a settlement/formal proceedings, see CCM14510

The normal position is varied where the SA return is amended or issued late or a SA enquiry is open.

You need only refer to the guidance atCCM12610–12740 when you have a claimant who is within income tax self assessment.

SA returns are normally referred to as a single year. For example the 2004 return is the return covering the period 6 April 2003 to 5 April 2004. For consistency, this description is used in the guidance which follows.