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HMRC internal manual

Claimant Compliance Manual

Compliance Strategy: Organisation of Work

Almost all of our compliance work is selected on the basis of risk, see (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . However a small number of cases are randomly selected for enquiry each year as part of the Error and Fraud Analysis Programme, see CCM2200.

There are different types of tax credit compliance checks. They fall into two main groups:

  • Examinations - where the compliance check is carried out during the current year
  • Enquiries - where the compliance check is carried out after the end of the year

Each of these groups are then divided into Full or Discrepancy enquiries and examinations, see CCM2230.

Claimant Compliance work is located in two types of offices; Primary and Satellite Offices. The Primary Offices are large teams who carry out most of their work by correspondence. They will typically, but not exclusively, handle the Discrepancy work. Satellite offices are small teams who are based throughout the country so that, in addition, to Discrepancy work they can handle work which requires face-to-face contact.