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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Discrepancy Examinations: Action: Considering disability discrepancy cases

Disability discrepancy cases are identified where the customer has ticked box 1.11 to claim the disability element or boxes 1.11 and 1.12 to claim the disability and severe disability elements, but when we check DWP databases they are not in receipt of one of the qualifying benefits.

The only legitimate reason for the information provided by the customer to be different from the information shown on DWP databases is where the customer was in receipt of the benefit at the time they claimed tax credits, but their entitlement to that benefit has recently ceased.

The customer will not necessarily lose their entitlement to the disability or severe disability element just because they are no longer getting the DWP benefit. See the Tax Credit Technical Manual for more information about the entitlement conditions for the disability and severe disability elements and if you are not sure ask your manager for advice.

Where the customer is able to provide information or evidence in support of these 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 should decide to amend the claim or award based on HMRC’s information, see CCM17370.