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CCM12000 | Opening and Working Enquiries: contents

From HM Revenue & Customs · Claimant Compliance Manual

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Contents86 entries

  1. CCM12010Opening and Working Enquiries: Enquiries - General
  2. CCM12011Opening and Working Enquiries: Customer(s) is Employee of Other Government Department/Known to CCO
  3. CCM12015Opening and Working Enquiries: Single enquiry
  4. CCM12020Opening and Working Enquiries: Enquiry Window
  5. CCM12030Opening and Working Enquiries: Date the enquiry window opens
  6. CCM12035Opening and Working Enquiries: No S18 decision notice issued
  7. CCM12040Opening and Working Enquiries: Examples of the enquiry window opening
  8. CCM12050Opening and Working Enquiries: Revised actual details
  9. CCM12060Opening and Working Enquiries: Date the Enquiry Window Closes: Non-SA Customers
  10. CCM12070Opening and Working Enquiries: Date The Enquiry Window Closes - SA customers
  11. CCM12075Opening and Working Enquiries: SA Customers - Couples
  12. CCM12080Opening and Working Enquiries: Examples of The Enquiry Window Closing
  13. CCM12090Opening and Working Enquiries: NTC enquiry windows - multiple awards during the year - single enquiry
  14. CCM12095Opening and Working Enquiries: NTC enquiry windows - multiple awards during the year - different enquiry windows - determining enquiry window for year
  15. CCM12100Opening and Working Enquiries: Enquiry notice - general
  16. CCM12110Opening and Working Enquiries: Enquiry notice returned RLS
  17. CCM12113Opening and Working Enquiries: Enquiry Notice returned RLS - Considering the Current Year
  18. CCM12115Opening and Working Enquiries: Enquiry notice - joint entitlement - notice not given to both persons
  19. CCM12120Receipt of Notice and evidence
  20. CCM12125Opening and Working Enquiries: Evidence of delivery (receipt) date
  21. CCM12130Opening and Working Enquiries: Opening an enquiry
  22. CCM12140Opening and Working Enquiries: Reasons for enquiry not to be stated
  23. CCM12145Opening and Working Enquiries: Neutral approach
  24. CCM12150Opening and Working Enquiries: Opening an enquiry - time to comply
  25. CCM12160Opening and Working Enquiries: Opening an enquiry - information to be requested
  26. CCM12165Opening and Working Enquiries: Duplicate bank statements
  27. CCM12170Opening and Working Enquiries: Method of obtaining information
  28. CCM12180Opening and Working Enquiries: Working an enquiry - unannounced visits
  29. CCM12200Opening and Working Enquiries: Formal enquiry information powers - general
  30. CCM12210Opening and Working Enquiries: Information powers - statute
  31. CCM12215Opening and Working Enquiries: Information powers - meaning of "information or evidence"
  32. CCM12220Opening and Working Enquiries: Information powers - what can be required by notice
  33. CCM12230Opening and Working Enquiries: NTC information power not to be used to obtain information for an SA enquiry
  34. CCM12240Opening and Working Enquiries: Information powers - joint entitlement - who to give notice to
  35. CCM12250Opening and Working Enquiries: Information notices - time to comply to be stated in notice
  36. CCM12260Opening and Working Enquiries: Formal notices - time to comply with the notice
  37. CCM12265Opening and Working Enquiries: Working an enquiry - information notice - no right of appeal
  38. CCM12270Opening and Working Enquiries: Information notices - inability to comply
  39. CCM12275Opening and Working Enquiries: Information notice - failure to comply
  40. CCM12276Opening and Working Enquiries: Avoiding Delay
  41. CCM12300Opening and Working Enquiries: Application for enquiry to be completed - TCA2002/S19(9)
  42. CCM12310Opening and Working Enquiries: Receipt of application for enquiry to be completed - general
  43. CCM12315Opening and Working Enquiries: Completion application - time by which enquiry decision notice must be given
  44. CCM12320Opening and Working Enquiries: Completion applications - repeated applications
  45. CCM12325Opening and Working Enquiries: Completion applications - applications from different members of a couple at different times
  46. CCM12330Opening and Working Enquiries: Completion applications - general approach
  47. CCM12340Opening and Working Enquiries: Completion applications following opening letter and request for information
  48. CCM12345Opening and Working Enquiries: Completion applications - following issue of formal notice
  49. CCM12350Opening and Working Enquiries: Completion applications - following contact with the customer
  50. CCM12355Opening and Working Enquiries: Completion applications - following Revenue delay
  51. CCM12360Opening and Working Enquiries: Completion applications - sufficient information to reach a conclusion
  52. CCM12370Opening and Working Enquiries: Completion applications - insufficient information to reach a conclusion
  53. CCM12380Opening and Working Enquiries: Completion applications from both members of a couple
  54. CCM12385Opening and Working Enquiries: Completion applications - customer has also made application for direction that SA enquiry should be completed
  55. CCM12390Opening and Working Enquiries: Completion applications - referral to the tribunal
  56. CCM12400Opening and Working Enquiries: Completion applications - consequences of tribunal's decision
  57. CCM12410Opening and Working Enquiries: Completion applications - tribunal does not give direction to complete enquiry
  58. CCM12420Opening and Working Enquiries: Completion applications - consequences of tribunal's decision on other tax years
  59. CCM12430Opening and Working Enquiries: Completion applications - customer(s) appeals against enquiry decision
  60. CCM12435Opening and Working Enquiries: Completion applications - customer(s) does not appeal against enquiry decision
  61. CCM12500Opening and Working Enquiries: Working an enquiry - couples - confidentiality
  62. CCM12510Opening and Working Enquiries: Working an enquiry - third party information
  63. CCM12520Opening and Working Enquiries: Working an enquiry - revised statement made before the first or second specified dates but after enquiry notice issued
  64. CCM12530Opening and Working Enquiries: Error & Fraud Analysis Programme enquiries
  65. CCM12540Opening and Working Enquiries: Error and Fraud Analysis Programme enquiries - Acceptable reasons for not taking up a centrally selected NTC enquiry
  66. CCM12550Opening and Working Enquiries: Error and Fraud Analysis Programme enquiries - Unacceptable reasons for not taking up a randomly selected NTC enquiry
  67. CCM12560Opening and Working Enquiries: Error and Fraud Analysis Programme enquiries to be taken up as early as possible
  68. CCM12570Opening and Working Enquiries: Error and Fraud Analysis Programme enquiries - SA enquiry window not to be allowed to close
  69. CCM12600Opening and Working Enquiries: Interaction between SA and TC enquiries - overview
  70. CCM12610Opening and Working Enquiries: NTC enquiry windows - closing dates if customer within SA
  71. CCM12620Opening and Working Enquiries: SA Returns filed on time
  72. CCM12625Opening and Working Enquiries: SA Returns filed on time then taxpayer amends return
  73. CCM12630Opening and Working Enquiries: Returns filed late or amended after the filing date
  74. CCM12640Opening and Working Enquiries: SA enquiry window - notice to file SA return given late
  75. CCM12645Opening and Working Enquiries: Notice to file SA return given late effect on NTC enquiry window
  76. CCM12650Opening and Working Enquiries: SA enquiry open
  77. CCM12660Opening and Working Enquiries: SA enquiry closed
  78. CCM12665Opening and Working Enquiries: SA enquiry followed by taxpayer amendment
  79. CCM12670Opening and Working Enquiries: SA enquiry concluded by contract settlement
  80. CCM12680Opening and Working Enquiries: NTC information power not to be used to obtain information for an SA enquiry
  81. CCM12690Opening and Working Enquiries: SA completion applications
  82. CCM12700Opening and Working Enquiries: Taxpayer/Customer is a Partner in a Business - Impact on Tax Credits Enquiry Windows
  83. CCM12710Opening and Working Enquiries: Taxpayer is a Tax Credits Customer and there are No Identifiable Tax Credit Risks other than Income
  84. CCM12720Opening and Working Enquiries: Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income
  85. CCM12730Opening and Working Enquiries: Taxpayer is a Tax Credits Customer and the CCRO Identified Tax Credits Risks other than Income from the outset
  86. CCM12740Opening and Working Enquiries: Tax Credit Enquiry Already Opened and Closed