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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular Aspects: Child Care - Identification of cases for checking Child Care Costs

The CCRO will identify cases where:

  • only the child care element is a risk
  • the child care element is a risk and there are also other risks
  • the child care element is being paid but is not a risk and there are other risks

The CCRO will try to contact the child care provider but if they have been unable to do so, or the child care provider doesn’t confirm the information provided by the customer you will need to check the child care risk. See:

  • CCM6330 if the CCRO has not been able to contact the child care provider
  • CCM6340 if the CCRO has contacted the child care provider
  • CCM6350 if the child care provider refused to supply information to the CCRO

These cases may be:

  • pre-award
  • post-award
  • enquiries