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TCTM09420 - Tax Credits Technical Manual - HMRC internal manual


TCTM09420 - Decision Making: Revised decisions, considering evidence and recording of decisions: Section 20 Discovery Decisions
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
There are two situations where a decision maker (DM) may be able to make a discovery decision:
S20(1)TCA - where a person’s income tax liability has been revised and as a consequence the DM has reasonable grounds for believing that a conclusive tax credits decision is not correct.
S20(4)TCA- where the DM has reasonable grounds for believing that a conclusive tax credits decision is not correct and this is attributable to there being fraud or neglect. In most cases where a revision is needed to the conclusive award there will have been neglect but if there is no neglect a discovery decision cannot be made. ....

Tax Credits Act , Income Tax , Claimant Compliance , வரி வரவு நாடகம் , வருமானம் வரி ,