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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Discrepancy Examinations: Action: Considering qualifying young person discrepancy cases

Qualifying Young Person (QYP) (16 to 20 year olds) discrepancy cases are identified where we have information to suggest that the QYP is no longer entitled to support. This could be where:

  • the parents have told Child Benefit Office (CBO) that the QYP has ceased attending full time education or approved training but not told TCO. Where cases are not being jointly worked CBO will pass this information to compliance
  • we know the QYP has a job because their employer has sent HMRC a P14 and the level of income suggests that either the QYP is probably not in full time education or that the training is probably provided by their employer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the customer is able to provide information or evidence in support of what they have said and you decide to accept this then you will 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.

Where you are not convinced by the customer or customer’s explanation you should decide to amend the claim or award based on HMRC’s information, see CCM17370.