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HMRC internal manual

Tax Credits Manual

Claims: capture (A-C): compliance allegation referrals


You may receive an allegation regarding the non-compliance of tax credits or other benefits by phone or in writing. The source of the allegation will determine what type of action you should take.

If the allegation has been made during a phone call you need to ask the caller for as many details about the customer as possible. This will enable you to

  • trace the customer for whom the allegation is about on the tax credits computer
  • check whether the allegation needs to be forwarded to the relevant area for investigation.

If a trace has been made, but the details given do not affect the claim - for example, the letter states that the customer should not be entitled to tax credits but does not give any other information, you must discard the information in confidential waste.

If the letter or phone call gives information that needs to be looked into, then you must forward the allegation to the Risk Intelligence and Analysis Team (RIAT). All allegations are treated as HumInt (short for Human Intelligence) and for further information on HumInt information please refer to the official HumInt pages 

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Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.

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Step 1

If you receive an allegation of non compliance of tax credits, or other benefits during a phone call, go to Step 2.

If you receive an allegation of non compliance of tax credits, or other benefits by letter, go to Step 3.

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Step 2

Whilst the person is on the phone, ask them for as much information about the customer as possible

  • customer’s name
  • customer’s address
  • NINO
  • reason for phone call
  • details of the allegation
    Note: Do not ask the caller for their identity.
  • go to Step 3.

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Step 3

Once you have collated all the details you can,

  • Follow the HumInt guidance on the intranet to correctly report any HumInt information either from a letter, fax or phone call. To access the relevant guidance please select the following link Reporting HumInt