CCM13270 | Discovery Decisions: Time limit for making a discovery decision about to expire - review of working cases

This page was archived on 14/09/2016

You should make a note on TCW of the time limit for making a discovery decision (cross ref CCM13060 & 13110) in every case where

• you have opened a discovery enquiry in its own right, or

• you are making a S19 enquiry and you consider that earlier years’ entitlements are also likely to be wrong.

If you are enquiring under S19, you should make the entry on [TCW] at the point when you form the view that earlier years may be affected. If you are making a discovery enquiry in its own right, you should make the entry at the time you take up the case. Note that where more than one earlier year may be involved you will need to determine the last date by which a discovery decision can be made for each year individually.

You should review your working cases where you have made the appropriate entry on [TCW] every [three months] to identify those where a discovery decision may need to be made before the time limit expires.