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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Discrepancy Enquiries: Action: Claimant disputes HMRC information and/or provides alternative information

If the claimant provides any alternative information you should consider this carefully to see if you can accept it.

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

For more guidance on what you need to consider in:

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

You will then reach one of the four conclusions :-

  • You accept the claim and no adjustment is needed - CCM17490 
  • You do not accept their explanation - see CCM17510 
  • The claimant has now given different details which you accept - see CCM17500 
  • The claimant has now given different details which you do not accept - see CCM17510 

If the information the claimant supplies calls the datamatch into question i.e. it seems possible that another person with the same name has been confused with the claimant 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 claimant, follow the guidance at CCM17490 or
  • advises you that they think there hasn’t been any mistake as to identity, follow the links above.