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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Working the examination: Third party information and statutory authority

The following sections provide guidance on using third party information powers to obtain information from persons other than the claimant(s) to progress your examination.

Statutory AuthoritySs 14, 15 and 16 all include third party information powers, at S14(2)(b), S15(2)(b) and S16(3)(b). The wording is only reproduced here once as it is identical for all three subsections. It says that the Board may by notice:

require any persons of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need….
The third parties prescribed in regulations are limited. The categories of persons from whom you can require information are restricted to:

  • the employer named on the claim form by the claimant (or by either claimant in the case of a joint claim)
  • a person the Board has reasonable grounds for believing may be an employer of the claimant (or of either claimant in the case of a joint claim)
  • the child care provider named on the claim form by the claimant (or by either claimant in the case of a joint claim)
  • a person the Board has reasonable grounds for believing may be a person by whom child care is provided to the claimant (or to either of the claimants in the case of a joint claim)