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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Discrepancy Examinations: Action: Customer disputes HMRC information and /or provides alternative details

If the customer disputes HMRC’s information, you should consider any reason they give for the discrepancy.

If the customer provides any alternative details you should consider this carefully to see if you can accept it. For example, you have opened your examination because childcare costs of £85 per week have been claimed but the childcare provider has told you the child left the nursery 3 months ago. The customer agrees this but tells you the child is now at a different nursery and the costs are £75 per week.

If you need to discuss the issue with the customer try to contact them by phone wherever possible.

For more guidance on what you may need to consider in:

  • Income discrepancy cases see CCM17270 
  • Childcare discrepancy cases, see CCM17320 
  • Disability discrepancy cases, see CCM17330
  • Child or young person’s disability and severe disability element cases, see CCM17335 
  • Qualifying young person discrepancy cases, see CCM17340 

Once you have considered the customers response you will then reach one of four conclusions:-

  • You accept the explanation and no adjustment is needed - CCM17350 
  • You do not accept their explanation - see CCM17370 
  • The customer has now given different details which you accept Pre-award see CCM17355 or post-award - see CCM17360 
  • The customer has now given different details which you do not accept - see CCM17370 

If the information the customer supplies calls the datamatch into question, i.e. it seems possible that another person with the same name has been confused with the customer, consult your manager. Your manager will have the datamatch checked and will then advise you on what to do.

Where your manager has checked the datamatch:

  • and agrees that another person with the same name has been confused with the customer, follow the guidance at CCM17350.
  • but advises you that they think there hasn’t been any mistake as to identity, follow the links below. If you still do not agree their details go to CCM17370.