well i think i get the jist of it ,the father has been asked by the mother to pretend he looks after 1 child so she can do the taxpayer out of money , she loses out on one parent benefit because she now lives with her new partner while the father is classed as a single parent .so now she has 2 incomes and one parent benefit and extra tax credits ,wish i had thought of that one!!!! tell your friend to stop doing it as when he gets caught it will be him that gets done not the mother who is getting all the money ,i am guessing that there is no receipts to say he is giving her money ,and why is the csa not involved ,it was still standard procedure in may last year that they had to claim it