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HMRC internal manual

Claimant Compliance Manual

Particular aspects: child care - post-award child care examinations

Examinations into claims to the child care element will be carried out during the year. CCROs will identify them because of:

  • doubts about the correctness of the original claim (but where those doubts were not strong enough to require a pre-award examination)
  • doubts about the correctness of a CoC the customer(s) has notified
  • indications that a CoC may not have been notified.

Whatever the reason for the identification, you should consider whether the claim/CoC was both correct at the outset/time it was notified and has continued to be correct over the period you are examining, for example, from 6April (or later if the entitlement started during the year) up to the present time.