TCTM10150 - Compliance Examinations: Discrepancy examinations overview
Discrepancy examinations can be carried out pre award and in-year. They will be identified through matching details in claim forms with our databases. Where there is a clear discrepancy between the claimant’s declaration on the claim form and the information held on HMRC systems, we will contact the claimant(s) to make sure the award is based on the correct income and circumstances.