Examinations can be carried out either pre or post-award.
Pre-award examinations will be selected by risk teams from their
review of the most serious cases identified by the automated risk
assessment.
The approach to working pre and post-award examinations is
very similar. But the statutory powers for carrying out the two
types of examination are different in some important respects,
particularly in the opening stages and there are also differences
at the closing stage. For example, for a pre-award examination we
have not yet made an initial decision on entitlement so even if you
eventually accept the claim as made, you will still have to make
the initial decision. For this reason, you must make sure you
identify which types of examinations you are working in every case
and follow the guidance specific to that type.
Pre-award examinations are carried out pre-payment, i.e.
before the claimant receives any money. Avoiding HMRC delay is
therefore particularly important in pre-award examinations.
