Income discrepancies involving taxable social security benefits
are identified where the amount a claimant enters on the claim form
TC600 at Box 5.2 or the renewal notice TC600RD at Box 2.1 is not
the same as the amount of taxable benefit DWP systems showed they
paid to the claimant for that year.
The amount entered by the claimant could legitimately differ
from the amount shown on DWP systems because of Gift Aid payments,
pension contributions or trading losses as described at
CCM17270. Claimants are advised to ask
for a copy of worksheet TC825 to help them work this out.
Where the claimant is able to provide information or
evidence in support of any of the above circumstances you should
decide to accept what they say and either:
Any other differences are likely to be the result of claimant error and you will decide to amend the claim or award based on HMRC’s information, see CCM17370.
