(2) how many checks of claims for child tax credit and child benefit in respect of children living abroad were carried out in the last 12 months.
A person making a claim for child benefit must provide HMRC with documentary evidence of the child being claimed for, such as a birth certificate, adoption certificate or passport. HMRC would only require a person making a claim for the child tax credit to furnish them with documentary evidence of the child being claimed for if they had not claimed child benefit.
All claims for tax credits and child benefit are subject to a wide range of checks throughout the life of each claim.