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HMRC internal manual

Claimant Compliance Manual

Particular Aspects: Child Care - Evaluating information from Child Care Providers

If the child care provider confirms the customer’s details, you will normally be able to eliminate any risks associated with that aspect of the claim. Remember that even if you are satisfied with the information from the provider, you will still need to consider any other risks identified by the CCRO before concluding your examination.

If the child care provider does not confirm the customer’s information see CCM6420