Most childcare cases you look at will not be discrepancy cases. Even where a childcare provider informs HMRC of a different figure for childcare costs than the one previously declared by the customer, does not constitute a discrepancy and should be worked as an information request.

This is because we ask the customer to estimate their costs over the next 52 weeks, either from when the costs first started or after a reported change. This ‘weekly cost’ is an average over 52 weeks and could include periods in the year when the actual amount paid is higher or lower than the declared average.

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