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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Tax Credits: mental health cases: evidence required

The evidence should include the nature of the illness and as far as possible, whether the illness is likely to be long-term (for example schizophrenia) or where the prospects for recovery are expected to be good (such as depression).

If the initial approach is a letter from the third party explaining the mental health problem, or includes such a letter from the customer or third party, treat this as evidence obtained, see DMBM555630.

If the required evidence is not initially available, you should send the customer or third party a Debt and Mental Health Evidence Form (DMHEF).

The form should only be used where the customer has mental health issues that affect their ability to manage their finances. As some health professionals may charge for completing the DMHEF we cannot insist on it. As an alternative, written evidence from any of the sources mentioned below would be acceptable, but it would need to include, as a minimum, information describing: the nature of the illness and how that illness affects the person’s ability to carry out their normal day-to-day activities, particularly in relation to their ability to manage their finances; accepptable sources are the customer’s:

  • community psychiatric nurse
  • general practitioner (Note: some GPs charge a small fee for this service)
  • psychiatrist
  • mental health social worker
  • other healthcare professional.