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Contents

Official guidance
Claimant Compliance Manual

CCM12000 · Opening and Working Enquiries

  • 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
  1. Opening and Working Enquiries: contents
  2. Opening and Working Enquiries: Completion applications - customer(s) does not appeal against enquiry decision

CCM12435 | Opening and Working Enquiries: Completion applications - customer(s) does not appeal against enquiry decision

From HM Revenue & Customs · Claimant Compliance Manual

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