Tax Credits Act 2002 section 19

Power to enquire

Section 19 sets out HMRC's power to open a formal enquiry into a person's or couple's entitlement to a tax credit and the amount of that credit for a given tax year.

• HMRC may open an enquiry into whether a person (or couple) was entitled to a tax credit and the correct amount, provided they issue a notice within the permitted time window.
• During the enquiry, HMRC can require the claimant(s) — or other specified persons — to provide information and evidence by a stated deadline.
• The enquiry window opens after the section 18 finalisation decision and closes either when the claimant's self-assessment return becomes final or, if no return is required, one year after the relevant section 17 final notice date.
• Once an enquiry has been conducted for a particular tax year, no second enquiry may be opened for the same entitlement, and the enquiry decision is conclusive (subject to discovery assessments, official error provisions, reviews, and appeals).

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