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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: Child Trust Fund - Action to be Taken by Claimant Compliance Centres on Discovering Child Benefit Intelligence which May Affect Eligibility to Child Tax Fund

Sometimes the intelligence gathered by the Claimant Compliance Officer (CCO) will link together more than one ChB case, as in cases of organised fraud. For example, the same addresses or bank accounts being used, or repeated stolen identities.

A stencil for sharing intelligence with CTFO in these types of cases is shown in Annex A of Claimant Compliance Note 16/05.

Once the decision on the ChB award has been made, Child Benefit Computer System/CB2 has been notified, and the ChB details changed to reflect the decision, the CCO needs to complete the stencil.

Full claimant/child details are required, together with all known intelligence (for example, all other known, associated NINOs, customer/child details and full reason for referral should be included at Part A of the stencil).

The completed stencil should then be printed, attached to case papers (if necessary), and forwarded to Child Trust Fund Office by internal post. Contact details for CTFO are shown below. Existing procedures should be followed to ensure it is clear where the case papers have been sent to and on what date. The CCO should record the number of cases being sent to CTFO. The Claimant Compliance Centre Manager will be able to advise the CCO on the method to be used to record the numbers.

On completion of the Child Trust Fund action, Child Trust Fund Office will return any Child Benefit case papers to the issuing Claimant Compliance Centre for filing.