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HMRC internal manual

Claimant Compliance Manual

Particular aspects: work & hours - obtaining information from neighbours for whom customers provide services

In any case where a customer says that they are paid by a neighbour for services, you should suggest to the customer that it would be helpful if you could talk to the neighbour as well. You cannot insist that the neighbour should speak to you, or even that the customer should ask them to. If you are unable to check the customer’s information with the neighbour, you will have to arrive at a decision on the balance of probabilities, based on the information you have been able to obtain.