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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Working the examination: Obtaining information from claimants

Your approach to working both pre and post-award examinations should focus on gathering, examining and evaluating all the information you need to decide whether the claimant has made a correct claim, or correctly notified a Change of Circumstances (CoC).

Your opening letter (TCC2 for post-award, TCC72 for pre-award and TCC71 for CoC) will have set out all the information you want the claimant(s) to provide, either before or at a meeting. In many cases the claimant(s) (and third parties, where appropriate) will provide the information requested in the opening letter, and will continue to co-operate promptly with any further requests over the course of your examination.

You should carefully consider and evaluate any information that is provided so that you can come to an informed decision on the correctness of the claim (or CoC), referring to the relevant paragraphs of CCM Chapter 6 - Particular Aspects on Child Care CCM6210 et seq., Work and Hours CCM6600 et seq., Income CCM6830 et seq., Disability CCM6900 et seq., and Residence CCM6980 for specific guidance. For Undisclosed Partners see CCM Chapter 15, CCM15000.

Where the risks are all discrepancy risks – see CCM17020, the examination will be worked following the guidance in Chapter 17.