E2.258 Tax credits—enquiries

Personal and employment tax

E2.258 Tax credits—enquiries

E2.258 Tax credits—enquiries

Power to enquire

HMRC's approach to tax credits compliance, including the organisation of their compliance work, is described in the Tax Credits Compliance Manual. See in particular:


    (a)     CCM4000 and CCM5000—opening and working examinations; and


    (b)     CCM12000—opening and working enquiries.

Guidance is also available in leaflet WTC/FS1, 'Tax credits enquiry'1.

HMRC may enquire into the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year, and the amount of that tax credit for the tax year, providing that they give notice to the person or persons during the period allowed. The entitlement cannot be enquired into more than once2. This means that an enquiry cannot be commenced before the end of the tax year to which the claim relates (but see below regarding

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