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Contents

Official guidance

Claimant Compliance Manual

CCM12000 · Opening and Working Enquiries

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CCM12010 · Enquiries - General
CCM12011 · Customer(s) is Employee of Other Government Department/Known to CCO
CCM12015 · Single enquiry
CCM12020 · Enquiry Window
CCM12030 · Date the enquiry window opens
CCM12035 · No S18 decision notice issued
CCM12040 · Examples of the enquiry window opening
CCM12050 · Revised actual details
CCM12060 · Date the Enquiry Window Closes: Non-SA Customers
CCM12070 · Date The Enquiry Window Closes - SA customers
CCM12075 · SA Customers - Couples
CCM12080 · Examples of The Enquiry Window Closing
CCM12090 · NTC enquiry windows - multiple awards during the year - single enquiry
CCM12095 · NTC enquiry windows - multiple awards during the year - different enquiry windows - determining enquiry window for year
CCM12100 · Enquiry notice - general
CCM12110 · Enquiry notice returned RLS
CCM12113 · Enquiry Notice returned RLS - Considering the Current Year
CCM12115 · Enquiry notice - joint entitlement - notice not given to both persons
CCM12120 · Receipt of Notice and evidence
CCM12125 · Evidence of delivery (receipt) date
CCM12130 · Opening an enquiry
CCM12140 · Reasons for enquiry not to be stated
CCM12145 · Neutral approach
CCM12150 · Opening an enquiry - time to comply
CCM12160 · Opening an enquiry - information to be requested
CCM12165 · Duplicate bank statements
CCM12170 · Method of obtaining information
CCM12180 · Working an enquiry - unannounced visits
CCM12200 · Formal enquiry information powers - general
CCM12210 · Information powers - statute
CCM12215 · Information powers - meaning of "information or evidence"
CCM12220 · Information powers - what can be required by notice
CCM12230 · NTC information power not to be used to obtain information for an SA enquiry
CCM12240 · Information powers - joint entitlement - who to give notice to
CCM12250 · Information notices - time to comply to be stated in notice
CCM12260 · Formal notices - time to comply with the notice
CCM12265 · Working an enquiry - information notice - no right of appeal
CCM12270 · Information notices - inability to comply
CCM12275 · Information notice - failure to comply
CCM12276 · Avoiding Delay
CCM12300 · Application for enquiry to be completed - TCA2002/S19(9)
CCM12310 · Receipt of application for enquiry to be completed - general
CCM12315 · Completion application - time by which enquiry decision notice must be given
CCM12320 · Completion applications - repeated applications
CCM12325 · Completion applications - applications from different members of a couple at different times
CCM12330 · Completion applications - general approach
CCM12340 · Completion applications following opening letter and request for information
CCM12345 · Completion applications - following issue of formal notice
CCM12350 · Completion applications - following contact with the customer
CCM12355 · Completion applications - following Revenue delay
CCM12360 · Completion applications - sufficient information to reach a conclusion
CCM12370 · Completion applications - insufficient information to reach a conclusion
CCM12380 · Completion applications from both members of a couple
CCM12385 · Completion applications - customer has also made application for direction that SA enquiry should be completed
CCM12390 · Completion applications - referral to the tribunal
CCM12400 · Completion applications - consequences of tribunal's decision
CCM12410 · Completion applications - tribunal does not give direction to complete enquiry
CCM12420 · Completion applications - consequences of tribunal's decision on other tax years
CCM12430 · Completion applications - customer(s) appeals against enquiry decision
CCM12435 · Completion applications - customer(s) does not appeal against enquiry decision
CCM12500 · Working an enquiry - couples - confidentiality
CCM12510 · Working an enquiry - third party information
CCM12520 · Working an enquiry - revised statement made before the first or second specified dates but after enquiry notice issued
CCM12530 · Error & Fraud Analysis Programme enquiries
CCM12540 · Error and Fraud Analysis Programme enquiries - Acceptable reasons for not taking up a centrally selected NTC enquiry
CCM12550 · Error and Fraud Analysis Programme enquiries - Unacceptable reasons for not taking up a randomly selected NTC enquiry
CCM12560 · Error and Fraud Analysis Programme enquiries to be taken up as early as possible
CCM12570 · Error and Fraud Analysis Programme enquiries - SA enquiry window not to be allowed to close
CCM12600 · Interaction between SA and TC enquiries - overview
CCM12610 · NTC enquiry windows - closing dates if customer within SA
CCM12620 · SA Returns filed on time
CCM12625 · SA Returns filed on time then taxpayer amends return
CCM12630 · Returns filed late or amended after the filing date
CCM12640 · SA enquiry window - notice to file SA return given late
CCM12645 · Notice to file SA return given late effect on NTC enquiry window
CCM12650 · SA enquiry open
CCM12660 · SA enquiry closed
CCM12665 · SA enquiry followed by taxpayer amendment
CCM12670 · SA enquiry concluded by contract settlement
CCM12680 · NTC information power not to be used to obtain information for an SA enquiry
CCM12690 · SA completion applications
CCM12700 · Taxpayer/Customer is a Partner in a Business - Impact on Tax Credits Enquiry Windows
CCM12710 · Taxpayer is a Tax Credits Customer and there are No Identifiable Tax Credit Risks other than Income
CCM12720 · Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income
CCM12730 · Taxpayer is a Tax Credits Customer and the CCRO Identified Tax Credits Risks other than Income from the outset
CCM12740 · Tax Credit Enquiry Already Opened and Closed

Opening and Working Enquiries: contents
Opening and Working Enquiries: Duplicate bank statements

CCM12165 | Opening and Working Enquiries: Duplicate bank statements

From HM Revenue & Customs · Claimant Compliance Manual

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