CCM18140 - Child Benefit and Tax Credits: Summary of the Tax Credits Enquiry Regime

Tax credit enquiries can be made -

• before a decision on a claim is made (S.14) - a pre-award examination
• in year where a change of circumstances increase the amount of the award (S.15) - a post-award examination
• in year where there are reasonable grounds for believing that the award is too high or there is no entitlement (S.16) - a post-award examination
• after the claim has been finalised (S.19) - an enquiry