A PORLOCK woman who claimed tax credits for 13 non-existent children was paid more than £29,000 - and was only caught out when she tried to claim for another five.

The money was paid into her mother's account and went to meet family living expenses, Taunton Crown Court was told.

Sarah Adams, aged 25, of Sparkhayes Lane, Porlock, pleaded guilty to six counts of being knowingly concerned in fraud but escaped an immediate prison term.

She was given a 12-month jail sentence suspended for 18 months and ordered to carry out 180 hours' unpaid work.

Her mother Tracey Adams, aged 46, of the same address, was ordered to carry out 100 hours' unpaid work and to pay £3,000 compensation after admitting acquiring criminal property.

Jo Martin, prosecuting, said Tracey Adams and her husband legitimately claimed tax credits for their young children and began receiving the money in 2003.

Three years later, the tax credit helpline received a call from Sarah Adams, pretending to be her mother.

She was seeking advice about payment for a further child "born" in March 2006 but was "testing the water", saying she had left making the call for a couple of months because she was not sure how to do it.

A month later, she claimed a daughter had died and she was now caring for her daughter's two children for which additional payments were made.

Five days later she came up with a story that she had adopted her sister's six children because she had gone into a psychiatric ward.

"By this time we have nine fictional children in addition to the three, making 12 on the system," said Miss Martin.

Three months later, Sarah Adams, still claiming to be her mother, phoned again and said she was acting as a voluntary foster carer and wanted to add a further four children to the claim.

When asked if she was receiving anything from the local council she replied that she was not because "she had too kind a heart".

The four children were added to the claim and the money paid into her mother's account.

In October she tried to claim for another five children and that set alarm bells ringing over the "enormous number of children being claimed".

"No checks had been carried out," said Miss Martin. "I think they have been tightened up after this.

"In total £29,040.34 was falsely claimed and paid into Tracey Adams' bank," said Miss Martin.

"If the final five had been successful there would have been an additional £8,200 over about 18 months," she added.

"Overall, the period of dishonesty is April 2006 to October 2006. It was a short, sharp fraud."

When interviewed by Revenue investigators, Sarah Adams maintained she was encouraged by a helpline advisor named Jason to put on the fictional children.

But checks revealed no one of that name after recordings of the calls she made were played back.

Miss Martin said the department had been too tolerant and naïve.

Tracey Adams was concerned that additional money was going into her account but thought it was all right. She was still receiving tax credit for her two younger children.

Terry Holder, representing Tracey Adams, said she believed her daughter had become aware of family financial problems and had tried to help overcome them.

When she questioned her about the extra payments, her daughter told her that "Jason" had added children to cover arrears the family were owed.

She was persuaded that all was well and "in a gauche sense she was not dishonest".

Patrick Mason, for Sarah Adams, said it was a sort of cry for help for the family's financial difficulties.

She had a muddled approach to life and a strong desire to protect her mother.

The offences were ridiculously easy to commit but the family did not have a luxurious lifestyle. They were in need of financial support and "she did what she did".

A prison sentence would have a devastating effect on her, said Mr Mason.

Judge Stephen O'Malley said it had taken the authorities some time to investigate the matter and the claims continued until August 2007 - money which had been lost to the public.

Tracey Adams received payments knowing or suspecting they were fraudulently obtained but Sarah Adams was more culpable than her mother.

The family had a "miserable" history over many years and the mother was now looking after not only her two young children but also her elderly parents and Sarah Adams was also involved.