HMRC takes fraud seriously and has a range of checks in place throughout the period of the claim. If fraud is suspected, payment is stopped. In the most serious cases, prosecution will be considered.
HMRC use a number of tools to help them detect wrong and fraudulent claims. Cases requiring compliance intervention are selected using a risk-based approach, which examines the overall features of a claim.
It would be inappropriate to disclose a complete list of verification checks as to do so may provide assistance to those attempting to defraud the system.