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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Working the examination: Types of information or evidence which can be obtained from third parties

The types of information or evidence you are entitled to obtain from the prescribed parties are more widely drawn. They are defined as any information or evidence (including documents or certificates) which relates to:

  • the claim for the tax credit
  • the award of the tax credit
  • any question arising out of, or under, the claim or award.

The third category is particularly wide, and will enable you to require from employers or child care providers not only information relating to the claim or claimant(s) but where it is relevant to the claim or award information relating to the employer or provider. For example, you can require from the provider the evidence of their registration with the Local Authority etc. if you have doubts that they are a properly registered provider. See CCM5080 for an explanation of what is and is not included in the definition of information or evidence.

You must not seek information, whether formally or informally, from third parties other than those listed at CCM5500. It is a general principle that you should not make informal approaches to persons from whom you are not entitled to obtain the information formally. So you must not attempt to obtain information, either written or verbal, direct from e.g. neighbours, suspected partners, family or friends.

There is no objection to you asking claimants to obtain such information for you, but if they refuse or fail to provide it, you cannot approach the third parties yourself. You must also not ask third parties to provide any information or evidence, which does not fall within the categories set out in the statute.

Note: For more information on contacting third parties see CCM3025