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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Child Benefit and Tax Credits: Whole Case Tax Credit and Child Benefit/Guardian's Allowance Compliance - Types of Cases Affected

If the risks identified in the Standard Information Pack (SIP) are not likely to reduce Child Benefit/Guardian’s Allowance entitlement, for example income or hours worked, then there is no need to review the Child Benefit/Guardian’s Allowance award in detail, though you should still ask basic questions about the child at interview, such as checking that the child still lives with them.

If the risks identified in the SIP are likely to reduce Child Benefit/Guardian’s Allowance entitlement as well as affecting tax credit entitlement then use the whole case approach in this chapter of the CCM.

Example 1

The SIP shows a suspected undeclared partner. Child Benefit/Guardian’s Allowance will only be at risk if:

  • the Child Benefit/Guardian’s Allowance claimant is getting Child Benefit (LP), see CCM18070, or
  • the undeclared partner is also claiming Child Benefit and both are claiming the higher rate for their eldest child, see CCM18017.

Example 2

The SIP only shows suspected undeclared income. Child Benefit/Guardian’s Allowance will never be at risk and therefore whole case working is not appropriate.

Example 3

The SIP includes information that suggests

  • child care costs may not have been paid in respect of one child, and
  • another child is over 16 and has started work

Child care costs do not affect Child Benefit/Guardian’s Allowance. If this is the only risk whole case working is not appropriate.

Both Child Tax Credit and Child Benefit/Guardian’s Allowance are at risk if the child is over 16 and has started work.

Changes of circumstances

Change of Circumstances that may reduce entitlement to tax credits and Child Benefit include:

  • child leaving full-time education
  • child leaving the family unit
  • new partner
  • going abroad other than temporary absences
  • death of the child.

Use the whole case approach set out in this chapter of the CCM when carrying out examinations because you suspect or have been notified of this type of Change of Circumstances.