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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Whole Case Working and Stand Alone Child Benefit Reviews. What Is It?

Whole case working is the enquiry into claims where there is a claim for Child Benefit and tax credits.

The intention of whole case working is that, as far as possible, the customer has only one point of contact for all issues arising from an enquiry.

As tax credits have a legislative structure for enquiry work the Child Benefit review regime is structured to fit in with and be consistent with that regime.