CCM12000 - Opening and Working Enquiries: contents
-
CCM12010Enquiries – General
-
CCM12011Claimant(s) is Employee of Other Government Department/Known to CCO
-
CCM12015Single enquiry
-
CCM12020Enquiry Window
-
CCM12030Date the enquiry window opens
-
CCM12035No S18 decision notice issued
-
CCM12040Examples of the enquiry window opening
-
CCM12050Revised actual details
-
CCM12060Date The Enquiry Window Closes – Non-SA Claimants
-
CCM12070Date The Enquiry Window Closes – SA Claimants
-
CCM12075SA Claimants – Couples
-
CCM12080Examples of The Enquiry Window Closing
-
CCM12090NTC enquiry windows – multiple awards during the year – single enquiry
-
CCM12095NTC enquiry windows – multiple awards during the year – different enquiry windows – determining enquiry window for year
-
CCM12100Enquiry notice – general
-
CCM12110Enquiry notice returned RLS
-
CCM12113Enquiry Notice returned RLS – Considering the Current Year
-
CCM12115Enquiry notice – joint entitlement – notice not given to both persons
-
CCM12120Date when a notice is given
-
CCM12125Evidence of delivery (receipt) date
-
CCM12130Opening an enquiry
-
CCM12140Reasons for enquiry not to be stated
-
CCM12145Neutral approach
-
CCM12150Opening an enquiry – time to comply
-
CCM12160Opening an enquiry – information to be requested
-
CCM12165Duplicate bank statements
-
CCM12170Method of obtaining information
-
CCM12180Working an enquiry – unannounced visits
-
CCM12200Formal enquiry information powers – general
-
CCM12210Information powers – statute
-
CCM12215Information powers – meaning of “information or evidence”
-
CCM12220Information powers – what can be required by notice
-
CCM12230NTC information power not to be used to obtain information for an SA enquiry
-
CCM12240Information powers – joint entitlement – who to give notice to
-
CCM12250Information notices – time to comply to be stated in notice
-
CCM12260Formal notices – time to comply with the notice
-
CCM12265Working an enquiry – information notice – no right of appeal
-
CCM12270Information notices – inability to comply
-
CCM12275Information notice – failure to comply
-
CCM12276Avoiding Delay
-
CCM12300Application for enquiry to be completed – TCA2002/S19(9)
-
CCM12310Receipt of application for enquiry to be completed – general
-
CCM12315Completion application – time by which enquiry decision notice must be given
-
CCM12320Completion applications – repeated applications
-
CCM12325Completion applications – applications from different members of a couple at different times
-
CCM12330Completion applications – general approach
-
CCM12340Completion applications following opening letter and request for information
-
CCM12345Completion applications – following issue of formal notice
-
CCM12350Completion applications – following contact with the claimant
-
CCM12355Completion applications – following Revenue delay
-
CCM12360Completion applications – sufficient information to reach a conclusion
-
CCM12370Completion applications – insufficient information to reach a conclusion
-
CCM12380Completion applications from both members of a couple
-
CCM12385Completion applications – claimant(s) has also made application for direction that SA enquiry should be completed
-
CCM12390Completion applications – referral to the tribunal
-
CCM12400Completion applications – consequences of tribunal’s decision
-
CCM12410Completion applications – tribunal does not give direction to complete enquiry
-
CCM12420Completion applications – consequences of tribunal’s decision on other tax years
-
CCM12430Completion applications – claimant(s) appeals against enquiry decision
-
CCM12435Completion applications – claimant(s) does not appeal against enquiry decision
-
CCM12500Working an enquiry – couples – confidentiality
-
CCM12510Working an enquiry – third party information
-
CCM12520Working an enquiry – revised statement made before 30 September/31 January but after enquiry notice issued
-
CCM12530Error and Fraud Analysis Programme enquiries
-
CCM12540Error & Fraud Analysis Programme enquiries – Acceptable reasons for not taking up a centrally selected TC enquiry
-
CCM12550Error & Fraud Analysis Programme enquiries– Unacceptable reasons for not taking up a randomly selected TC enquiry
-
CCM12560Error & Fraud Analysis Programme enquiries to be taken up as early as possible
-
CCM12570Error & Fraud Analysis Programme enquiries – SA enquiry window not to be allowed to close
-
CCM12600Interaction between SA and TC enquiries – overview
-
CCM12610TC enquiry windows – closing dates if claimant within SA
-
CCM12620SA Returns filed on time
-
CCM12625SA Returns filed on time then taxpayer amends return
-
CCM12630Returns filed late or amended after the filing date
-
CCM12640SA enquiry window – notice to file SA return given late
-
CCM12645Notice to file SA return given late effect on TC enquiry window
-
CCM12650SA enquiry open
-
CCM12660SA enquiry closed
-
CCM12665SA enquiry followed by taxpayer amendment
-
CCM12670SA enquiry concluded by contract settlement
-
CCM12680TC information power not to be used to obtain information for an SA enquiry
-
CCM12690SA completion applications
-
CCM12700Taxpayer/Claimant is a Partner in a Business – Impact on Tax Credits Enquiry Windows
-
CCM12710Taxpayer is a Tax Credits Customer and there are no identifiable Tax Credit Risks other than Income
-
CCM12720Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income
-
CCM12730Taxpayer is a Tax Credits Customer and the CCRO identified Tax Credits Risks other than Income from the outset
-
CCM12740Tax Credit Enquiry already Opened and Closed