Award notices are issued at the following points in the tax credits cycle:
An initial award notice, following a successful claim.
An amended award notice when a claimant notifies HMRC of a change of circumstances or income during a year.
A finalised award notice following the completion of the renewal process.
Where payments are continuing following a finalised award for one year, an award notice is issued to advise of the provisional payments HMRC will be making for the subsequent year.
Award notices issued each month since July 2005 are as follows:
Award notices issued 2005 July 3,388,000 August 3,698,000 September 4,340,1600 October 3,423,000 November 2,007,000 December 2,467,000 2006 January 2,276,000 February 2,923,000 March 1,697,000 April 1,118,000 May 4,515,000
Award notices issued
For 2003-04 I refer the hon. Member to the answer I gave him and the hon. Member for Edinburgh, West (John Barrett) on 27 October 2005, Official Report, columns 496-497W.
For 2004-05 I refer the hon. Gentleman to the Inland Revenue 2004-05 Accounts published on 10 October 2005 which are available on the internet at: www.hmrc.gov.uk/about/ir-report2005.pdf
Information for 2005-06 is not yet available.
(2) how many face-to-face interviews for Living Together as Husband and Wife tax credit claims have been held in each quarter by claimant compliance officers since April 2002.
All tax credit claims are subject to an automated risk assessment process which looks at the features of a claim against known risks. These risk rules work in combination to identify those claims that are high risk and require further consideration, with the highest risk cases looked at by a compliance team who may undertake a full compliance examination before an award is made.
It would be inappropriate to give specific details as this could aid those seeking to gain through fraud.