TCTM10110 | Compliance Examinations

Compliance checks carried out into claims and changes in circumstances in-year are known as examinations. This is not a statutory term, it is used to help Compliance distinguish these cases from enquiries made under section 19 of the Tax Credits Act (see TCTM10200), which can only be made after the year-end, when the claim has been finalised.

Examinations are based on Section 14 (pre-award) TCTM10120, Section 15 (changes of circumstances - increasing the maximum rate of entitlement) TCTM10130 or Section 16 (post-award) TCTM10140

Compliance examinations are opened by issuing an opening letter in order to make a decision. We do this ‘by giving notice’.

The following chapters cover the legislation which allows us to carry out Compliance examination action.