Childcare discrepancy cases are identified where we have
contacted the childcare provider (CCPr) and asked them to confirm
that they are providing childcare for the children and the weekly
or monthly cost, and this information is different from the details
provided by the claimant.
If there is a difference in the calculation of the average
weekly childcare costs ask someone to check your calculation. Where
they have verified your figures and these are still different from
the claimant’s, ask the claimant to explain how they worked
out their costs. This should help you to explain to the claimant
where they made a mistake.
The only legitimate reason for the information provided by
the claimant on the claim form or confirmed in the renewal notice
to be different from the information provided by the CCPr is where
the circumstances have changed since the information was provided
by the CCPr.
Where the claimant is able to provide information or
evidence in support of this you should decide to accept what they
say and either:
Any other differences are likely to be the result of claimant error and/or failure to notify a change of circumstances and you should decide to amend the claim or award based on HMRC’s information, see CCM17370.
