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HMRC internal manual

Claimant Compliance Manual

Discovery Decisions: How to arrive at appropriate decision

You should take into account in making your discovery decision all the information which you have, either as part of the SIP or (if you have been able to make some progress with your enquiry) from the claimant(s). This might include

  • revised income
  • a revised figure for child care charges
  • a change in hours worked
  • the existence of a partner.

Note that you do not need to have established something beyond any doubt to be able to include it in your discovery decision – you simply need to have reasonable grounds for believing that the conclusive decision was incorrect. But you should avoid making a discovery decision to the claimant’s detriment, just to provoke a reaction from them.