Most discrepancy examinations will cover one aspect of the claim
or award. Where more than one risk has been identified you will
need to take particular care with the case.
The opening letter (see
CCM17240) will need to cover all of the
risks so you will need to set each of them out clearly. If you are
not sure how to word the opening letter ask your manager for
advice.
Once you receive the claimant’s reply you will need to
consider each risk separately before you decide how to proceed. For
example they might have accepted they made a mistake with their
child care costs but do not agree their income was incorrect.
Where the claimant accepts all of the information held by
HMRC you can proceed as shown at
CCM17250. In all other cases seek advice
from your manager before proceeding.
