½Û×ÓÊÓƵ

Power to enquire

Note that tax credits cease on 5 April 2025. New claims for tax credits are no longer possible and no more payments will be made after 5 April 2025. Any existing claimants will be migrated to the universal credit system. See Division E2.1. Because of the nature and administration of universal credit, detailed consideration is beyond the scope of the current work. However, a brief outline of Universal Credit is given at E2.102.

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:

1. Ìý

   (a)ÌýÌýÌýÌý CCM4000 and CCM5000 – opening and working examinations; and

2. Ìý

   (b)ÌýÌýÌýÌý 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