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HMRC internal manual

Claimant Compliance Manual

Enquiries: Information: Third party information

S19(2)(b) says that the Board may by notice

require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for those purposes….

The definition of “prescribed persons” is the employer of the claimant and the claimant’s child care provider. It does not include the employer of a suspected or undisclosed partner and it does not include a school. You should therefore follow the guidance at CCM5500- CCM5550 when you need to obtain information from third parties.

Initially, you will make an informal request for the information and use the standard letter template TCC19, selecting either the format for childcare provider or employer. If they do not provide the information you will need to make a formal request - see CCM5540