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HMRC internal manual

Claimant Compliance Manual

Particular aspects: child care - obtaining further information from the child care provider

Following the initial contact with the child care provider by you or the CCRO, you may consider you need to obtain further details, to check information, or test explanations, supplied by the customer(s). If so, you should consider whether it might be appropriate to meet the provider, either at the same time as the customer(s), or separately. You cannot insist that the provider should attend a meeting, but if you believe a meeting would offer the most efficient way of obtaining and evaluating the information, you should suggest one and give your reasons.

You should normally ask the customer(s) in the first place whether it would be acceptable to them and to the provider to meet you to discuss the child care arrangements. If the customer(s) declines, or is unable to set up a meeting, you should consider contacting the provider direct.

If you do not consider a meeting with the child care provider appropriate, or have been unable to secure one, you should write informally to the provider detailing the information you need. You should tell the customer(s) you will be seeking further information, including the relevant text in your letter if you need to write for another reason, or writing separately if appropriate.