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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Particular aspects: disability - disability risks

You need to be aware of the potential risks around claims for the disability and severe disability elements.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

In most cases entitlement to the disability element is linked to entitlement to a DWP benefit. As part of their assessment, the CCRO will have checked the DWP system to confirm the position. The SIP will include the relevant information.

If the check with DWP has not confirmed the risk, you should not normally question whether the customer(s) and/or their child(ren) meet the disability criteria.

However you should be alert for any inconsistencies including suspicions that:

  • the customer(s) never had a disability that put them at a disadvantage in getting a job
  • the customer(s) does not appear to have a Prescribed Disability
  • the customer’s occupation may not be compatible with the conditions for receiving the qualifying benefit
  • the customer(s) may receive a pension having retired from a previous occupation on health grounds but fail to disclose the pension as income in the tax credit claim
  • hours worked are incompatible with the disability and/or qualifying benefit conditions.

If, during your compliance check doubts arise about:

  • the qualifying benefit then you will need to liase with DWP through the DWP liaison officer, see CCM3120 
  • other disability entitlement criteria, see CCM6940 

Where a disability or severe disability element is being paid as part of an award you should also bear the above points in mind even if the CCRO has not identified disability as a specific risk on the SIP.