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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular aspects: child care - early examinations - child care provider refuses to supply information

If the CCRO is able to contact the child care provider, but the provider will not answer their questions:

  • in pre-award cases they will put the award into payment and refer the case to the CCO.
  • in post-award and enquiry cases they will refer the case to the CCO.

The CCO should then phone the child care provider and try to find out why they wouldn’t supply the information. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) The CCO should explain the law and what is required, and warn them that we will issue a formal notification and warn of the consequences of failing to comply with that.

If the child care provider still refuses to supply the information, you should issue a Formal third party information notice, using the standard letter template TCC20.

If there is no response to the formal information notice:

  • consider taking penalty action against the child care provider. Guidance on penalties can be found at CCM10000. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • contact the customer to invite them to supply evidence of childcare payments.

If the customer cannot or will not provide proof then write to them saying you have concluded they are not entitled to the child care element. You should follow the guidance at CCM6440.