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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Undisclosed Partners: Information held by HMRC

A case identified for enquiry on the grounds of a suspected undisclosed partner will usually have been selected because information held by us indicates another adult living at the customer’s address. The CCRO will have checked HMRC and other databases and other available information sources, before passing the case to you. You will therefore already have most of the evidence you will want to discuss with the customer before you open the case.

The information is likely to include some or all of the following sources.

Type Identifies
   
Voter’s List  

HMC address database

Telephone Directory

Yellow Pages/Other

SA

TRP Data Mart

COP/CODA

Child Benefit

Previous Claims

Equifax/Experian

DWP

CSA

Housing or Council Tax

Benefit

Letters on File Suspected partner listed?

What address does the HMRC hold for suspected partner?

What address/phone number is listed for suspected partner?

Ditto for self employed suspected partner.

Ditto for self employed suspected partner.

Any joint bank accounts etc, listed?

Any additional allowances?

Partner shown on original claim/as alternative payee?

Was partner shown on earlier WFTC/DPTC/WTC/CTC claims?

Is suspected partner shown at customer’s address?

Intelligence suggesting a live-in partner?

Maintenance paid? Reference to partner in interview notes.

Details of occupants. CT reduction for single adult being

Received?

Any indication (particularly recent) of suspected partner living at customer’s address?