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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Discrepancy Examinations: Penalty Cases: Claimant disputes HMRC information and/of provides alternative details

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

If the claimant 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 claimant 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 claimant 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 /young person’s disability and severe disability element cases, see CCM17335
  • Qualifying young person discrepancy cases, see CCM17340

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

  • You accept the explanation and no adjustment is needed - CCM17670
  • You do not accept their explanation - see CCM17690
  • The claimant has now given different details which you accept - see CCM17680
  • The claimant has now given different details which you do not accept - see CCM17690

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 advise you what to do.

If you and your manager then:

  • agree that another person with the same name has been confused with the claimant, close the case as shown at CCM17350.
  • think there hasn’t been any mistake as to identity, follow the links above. If you still do not agree their details go to CCM17690.