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HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations: Action: Considering income discrepancy cases with taxable Social Security Benefits

Income discrepancies involving taxable social security benefits are identified where the amount a customer enters on the claim form TC600 at Box 5.2 or the renewal notice TC600RD at Box 2.1 is not the same as the amount of taxable benefit DWP systems showed they paid to the customer for that year.

The amount entered by the customer could legitimately differ from the amount shown on DWP systems because of Gift Aid payments, Carer’s Allowance Supplement paid in Scotland, pension contributions or trading losses as described at CCM17270. Customers are advised to ask for a copy of worksheet TC825 to help them work this out.

Where the customer is able to provide information or evidence in support of any of the above circumstances you should decide to accept what they say and either:

  • not amend the claim or award, see CCM17350 
  • use the information provided by the customer to amend the claim or award, see CCM17355 for pre-award cases or CCM17360 for post-award cases.

Any other differences are likely to be the result of customer error and you will decide to amend the claim or award based on HMRC’s information, see CCM17370.