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Claimant Compliance Manual
Publication Date: 2022
Publisher: Bloomsbury Professional
Copyright: 2022 Crown
Claimant Compliance Manual
Procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.
Last update: 30th November 2022
Contents
- Close sectionCCM1000: Chapter 1 - Overview
- CCM1020: General
- CCM1030: Background
- CCM1040: Objectives of Tax Credits
- CCM1045: Joint Claims
- CCM1050: Claims and Notifiable Changes of Circumstances before 6 April 2007
- CCM1055: Claims and Notifiable Changes of Circumstances from 6 April 2007
- CCM1058: Claims and Notifiable Changes of Circumstances from 6 April 2012
- CCM1060: Other Changes of Circumstances
- CCM1070: Scope
- CCM1080: CTC Entitlement
- CCM1090: Childcare Costs
- CCM1100: WTC Payment & Elements
- CCM1110: Working Hours Requirement
- CCM1120: Entitlement Year
- CCM1130: Finalising Earnings for Employed and Self-employed
- CCM1135: The Income Disregard
- CCM1140: Changes in Customers Current Income
- CCM1150: Customers receiving IS, JSA (IB), income based ESA or Pension Credit
- CCM1160: Decisions
- CCM1170: Enquiry and Information Powers
- CCM1180: Enquiry Powers
- CCM1190: Penalties
- CCM1200: Appeals
- Close sectionCCM2000: Chapter 2 - Compliance Strategy
- CCM2150: Compliance Strategy: Overview
- CCM2160: Compliance Strategy: Enabling
- CCM2170: Compliance Strategy: The Tax Credits Transformation Programme (TCTP)
- CCM2180: Compliance Strategy: Organisation of Work
- CCM2190: Compliance Strategy: Risk Based Selection
- CCM2200: Compliance Strategy: Error & Fraud Analysis Programme
- CCM2210: Compliance Strategy: Voluntary Disclosure: Overview
- CCM2220: Compliance Strategy: Voluntary Disclosure: S19 Lite/S20 Lite process
- CCM2230: Compliance Strategy: Definition of Full and Discrepancy Tax Credit Examinations/Enquiries
- CCM2240: Compliance Strategy: Should I open an Examination or an Enquiry
- CCM2250: Compliance Strategy: When should I open earlier years
- Close sectionCCM3000: Chapter 3 - Liaison
- CCM3020: Liaison within and outside HMRC
- CCM3025: Liaison: Third Party Contacts Help Card
- CCM3026: Liaison: Third Party Contacts
- CCM3028: Warning about Accessing HMRC systems
- CCM3030: Role of the CCRO
- CCM3040: Meaning of Intelligence
- CCM3045: Human Intelligence (HumInt)
- CCM3050: Internal Links - Employer Compliance (EC)
- CCM3060: Internal Links - National Minimum Wage (NMW)
- CCM3070: Internal Links - Self Assessment (SA)
- CCM3080: Links between Tax Credits and SA
- CCM3085: Claimant Compliance Officer uncovers Income issues during a Tax Credits Enquiry or Examination
- CCM3090: Internal Links - Corporation Tax Self Assessment (CTSA)
- CCM3100: Internal Links - Criminal Investigations (CI) - CCRO involvement
- CCM3105: Internal Links - Potential Joint Prosecution (B&C) and (DWP) - Sharing of Intelligence
- CCM3110: Internal Links - Criminal Investigations (CI) - Claimant Compliance Centre (CCC)/CCO involvement
- CCM3115: Internal links: Organised Attack Team
- CCM3120: External Links - Department for Work and Pensions (DWP) - Disclosure of Information between HMRC and DWP - General
- CCM3130: External Links - DWP - Who is authorised to disclose what?
- CCM3140: External Links - DWP - Information not to be disclosed
- CCM3150: External Links - DWP - Requesting Information from DWP
- CCM3160: External Links - DWP - Spontaneous disclosure by DWP
- CCM3170: External Links - DWP - IS/JSA/MIG cases
- CCM3180: External Links - DWP - IS/JSA/MIG - DWP checks
- CCM3190: External Links - DWP - CCROs risk assessment of IS/JSA/MIG cases
- CCM3210: External Links - CSA - Information received from the CSA
- CCM3220: Joint working with DWP Counter Fraud Investigation Teams (CFIS)
- CCM3230: External Links - Local Authorities (LAs) - Disclosing Information to LAs
- CCM3240: External Links - LAs - Text of Paragraph 8 of Statement of Arrangements
- CCM3250: External Links - LAs - Requesting Information from Las
- CCM3260: UK Visas and Immigration (UKVI)
- Close sectionCCM4000: Chapter 4 - Opening the Examination
- CCM4010: Examinations: Information
- CCM4300: Examinations: Pre-award examinations: Action - contents
- CCM4350: Examinations: Examinations following a change of circumstances: Action - contents
- CCM4400: Post-award examinations: Action - contents
- CCM4600: Examinations: Pre-award penalty cases
- CCM4800: Examinations: Post-award penalty cases
- Close sectionCCM5000: Chapter 5 - Working the Examination
- CCM5010: Couples: Confidentiality
- CCM5020: Obtaining information from claimant(s)
- CCM5030: Options if information requested is not received or letter returned RLS
- CCM5040: Child Benefit information: Formal action to progress the examination
- CCM5050: Statutory authorities for obtaining information
- CCM5060: Similarities between Ss 14, 15 and 16
- CCM5070: Differences between Ss 14, 15 and 16
- CCM5080: Meaning of "information or evidence"
- CCM5090: Formal Notice to be used for S14, S16 and S19 cases
- CCM5100: What cannot be required by notice
- CCM5110: What you are not allowed to do under the Statutory Powers at Ss 14, 15 and 16
- CCM5120: Time to comply to be stated in notice
- CCM5130: Who to give notice to (Ss 14 & 16)
- CCM5140: Dates for issuing notices to both claimants
- CCM5150: Who to give notice to (S15)
- CCM5160: Notice to be used for examinations involving Changes of Circumstances (CoCs)
- CCM5170: No right of appeal
- CCM5180: Time to comply
- CCM5190: Inability to comply
- CCM5200: Failure to comply with an information notice
- CCM5210: Pre-award examinations: Checking for reasons for failure to supply information
- CCM5225: Unauthorised access and complex cases
- CCM5250: Failure to comply with an information notice: Post award
- CCM5260: Factors to consider in deciding whether to amend or terminate the award or issue a formal notice
- CCM5270: When to terminate / amend
- CCM5285: Pre award: Letter returned RLS or address is false
- CCM5287: Post Award: Letter returned RLS or address is false
- CCM5290: Making initial or revised decision / amending or terminating awards without first issuing formal information notices
- CCM5350: Meetings
- CCM5355: Meetings: Video and tape recording
- CCM5370: Location of meetings: claimant's(s') home
- CCM5380: Meetings at claimant's(s') home: Conduct
- CCM5390: Meetings at claimant's(s') home: Personal safety: Managers
- CCM5400: Meetings at claimant's(s') home: Personal safety: Claimant Compliance Officers
- CCM5410: Surveillance
- CCM5420: Meaning of intrusive surveillance
- CCM5430: Meaning of directed surveillance
- CCM5440: Work that is not directed surveillance
- CCM5450: Obtaining authority for directed surveillance
- CCM5460: Surveillance: Informers: Limits on information to be obtained from third parties
- CCM5470: Where to consider information
- CCM5475: Process to obtain call history / transcript from Call Centre
- CCM5480: Claimant(s) questions details of claim
- CCM5490: Avoiding delay
- CCM5500: Third party information and statutory authority
- CCM5510: Types of information or evidence which can be obtained from third parties
- CCM5520: Timing of approaches to third parties
- CCM5530: Ensuring clarity in your request for third party information
- CCM5540: Non receipt of information requested from third parties
- CCM5550: Action to take if no response from third party
- Close sectionCCM6000: Chapter 6 - Particular Aspects - (Potential Organised Fraud / Disability / Residency / Child Care / Work & Hours / Estimated Income)
- CCM6025: Potential Organised Fraud - General
- CCM6035: Identifying Potential Organised Fraud
- CCM6045: Potential Organised Fraud - Pre-Award Cases
- CCM6055: Suspicious Bank Accounts
- CCM6065: Potential Organised Fraud - Cases Identified Post- Award
- CCM6075: Potential Organised Fraud - Information Identified
- CCM6085: Potential Organised Fraud - Stencil to Refer Cases to CCRT
- CCM6210: Child Care - Entitlement to Child Care Element
- CCM6230: Child Care - Definition of Incapacitated
- CCM6240: Child Care - Definition of charges
- CCM6245: Child Care - Payment of Charges - Facts to consider and information to request
- CCM6265: Child Care - Obtaining Information to confirm Child Care Provider is appropriately registered
- CCM6270: Child Care - Future arrangements for Child care
- CCM6275: Child Care - Where Child Care is provided
- CCM6280: Child Care - Definition of a child
- CCM6300: Child Care - Calculating Average Weekly Child Care Charges (prior to 6 April 2003)
- CCM6305: Child Care - Calculating Average Weekly Child Care Charges (from 6 April 2003)
- CCM6310: Child Care - Changes of Circumstances relating to Child Care Costs
- CCM6315: Child Care - Calculating Changes in Average Weekly Child Care Charges
- CCM6320: Child Care - Identification of cases for checking Child Care Costs
- CCM6330: Child Care - CCRO unable to contact the Child Care Provider
- CCM6340: Child Care - CCRO contacted the Child Care Provider
- CCM6350: Child Care - Child care Provider refuses to supply information
- CCM6390: Child Care - CCO action when CCRO unable to contact Child Care Provider
- CCM6410: Child Care - Evaluating information from Child Care Provider
- CCM6420: Child Care - Child Care provider does not confirm claimant's details
- CCM6440: Child Care - Appeals against decision to Terminate / Amend award
- CCM6460: Child Care - Post-award Child Care Examinations
- CCM6470: Child Care - Importance of up to date information
- CCM6480: Child Care - Obtaining further information from the Child Care Providers
- CCM6600: Work & Hours - Remunerative Work and Hours Worked
- CCM6610: Work & Hours - Meaning of Remunerative Work
- CCM6620: Work & Hours - Types of activity not included in the Definition of Remunerative Work
- CCM6630: Work & Hours - Qualifying Hours and determining the number of Hours Worked
- CCM6640: Work & Hours - Seasonal Work
- CCM6650: Work & Hours - Home Working
- CCM6660: Work & Hours - Areas of Risk
- CCM6670: Work & Hours - Employed Claimants
- CCM6680: Work & Hours - Employed Customer - National Minimum Wage (NMW) section have already reviewed case - NMW not operated
- CCM6690: Work & Hours - Employed Customer - National Minimum Wage (NMW) section have already reviewed case - NMW operated
- CCM6700: Work & Hours - Employed Customer - National Minimum Wage (NMW) section decide to re-open their review
- CCM6710: Work & Hours - Employed Customer - National Minimum Wage (NMW) section decide not to re-open their review
- CCM6720: Work & Hours - Information received from employers - possible referral to Employer Compliance (EC) or Criminal Investigations (CI)
- CCM6730: Work & Hours - Employed Customer - National Minimum Wage (NMW) section have not reviewed case
- CCM6740: Work & Hours - Self-employed Customer - Self-employment for Tax Credit Purposes
- CCM6745: Work & Hours - Self-employed Customer - What is Remunerative Work
- CCM6750: Work & Hours - Self-employed Customer - Types of Remunerative Work
- CCM6755: Work & Hours - Self-employed Customer - Hours Worked - Activities
- CCM6760: Work & Hours - Self-employed Customer - Particular Trades
- CCM6765: Work & Hours - Self-employed Customer - Migrant Workers
- CCM6770: Work & Hours - Self-employed Customer - Opening Letters
- CCM6775: Work & Hours - Self-employed Customer - Documents Received
- CCM6780: Work & Hours - Self-employed Customer - System Interrogation/Third Parties
- CCM6790: Work & Hours - Self-employed Customer - Telephone or Face to Face Interview
- CCM6800: Work & Hours - Self-employed Customer - Making a Decision
- CCM6810: Work & Hours - Claimants with mixed Employed / Self-Employed income
- CCM6820: Work & Hours - Obtaining information from neighbours for whom claimants provide services
- CCM6825: Income - General
- CCM6826: Income - Claimant earned income outside the UK
- CCM6830: Estimated Income - General
- CCM6840: Estimated Income - Examinations - Statutory Authority
- CCM6860: Estimated Income - Testing - Not Investigating
- CCM6870: Estimated Income - Evidence
- CCM6890: Estimated Income - Using an estimate higher than PY Figure
- CCM6900: Estimated Income - Work & Hours - Advising claimants of the impact on their payments and of the end of year reconciliation
- CCM6905: Income - Claimant tells you about an unreported source of SA income
- CCM6906: Income - Prisoners
- CCM6910: Claims to the disability Element /Severe Disability Element
- CCM6920: Disability Risks
- CCM6940: Disability - Looking at Risks or Doubts
- CCM6980: Residency - Claimants who are from an EEA State or an A8 National General
- CCM6990: Backdating rules for changes of circumstances
- Close sectionCCM8000: Chapter 8 - Closing the Examination
- CCM8020: Overview of Closing the Examination
- CCM8030: Customer asks you to take into account reduced income
- CCM8050: Other factors with a bearing on the amount of the overpayment
- CCM8060: Penalties - General
- CCM8070: No adjustment needed to the Claim
- CCM8080: No adjustment needed to the claim - Informing the customer
- CCM8090: Processing the Claim
- CCM8100: Office Records
- CCM8110: Adjustment needed to the claim but a penalty is not appropriate
- CCM8115: Adjustment needed to the claim but a penalty is not appropriate - Are adjustments needed for other years
- CCM8116: Adjustment needed for other years
- CCM8125: In-year recoveries
- CCM8126: In-year recoveries for claims made in the wrong capacity
- CCM8129: In-year recoveries - examples
- CCM8130: Informing the Customer - General
- CCM8140: Informing the Customer - Overpayment
- CCM8150: Informing the Customer - Closure Letter
- CCM8160: Processing the Claim - General
- CCM8170: Appeals
- CCM8180: Recoveries
- CCM8190: TCW and Office Records
- CCM8230: Adjustment needed to the claim and Penalties appropriate - Overview of settlement including penalties
- CCM8232: Adjustment needed to the claim and penalty appropriate - Are adjustments needed for other years
- CCM8240: Adjustment needed to the claim and Penalties appropriate - Who will meet the settlement?
- CCM8250: Who will meet the settlement? - Single Customer
- CCM8260: Who will meet the settlement? - A couple who are now separated
- CCM8270: Who will meet the settlement? - A couple who are jointly responsible for the debt and penalties
- CCM8280: Who will meet the settlement? - A couple where the penalty relates to a failure to notify a change of circumstances
- CCM8290: Who will meet the settlement? - A couple where one is an innocent partner
- CCM8300: Issuing the Penalty Leaflet
- CCM8310: Issuing the Penalty Leaflet - cases worked by correspondence
- CCM8320: Issuing the Penalty Leaflet - telephone calls
- CCM8330: Issuing the Penalty Leaflet - penalties for failure to notify change of circumstances
- CCM8370: Penalty Cases - Informing the Customer(s)
- CCM8380: Amending or Processing the Award
- CCM8390: Right of Appeal
- CCM8400: Calculating the Overpaid Credits - The Amount
- CCM8500: Penalty Only Offers
- CCM8630: Closing the Office Records and Noting TCW
- Close sectionCCM9000: Chapter 9 - Giro Offences
- CCM9020: Cashcheque and other payments
- CCM9040: Payments by cashcheque
- CCM9050: Types of cashcheque offence
- CCM9060: Missing cashcheques: Claimant reports loss
- CCM9065: Missing cashcheques: Overview
- CCM9070: Example of missing cashcheque offence
- CCM9080: Example of manipulation of cashcheque
- CCM9090: Third party offences: General
- CCM9100: Third party offences - Internal fraud
- CCM9110: Counterfeit cashcheques
- CCM9120: Security features
- CCM9130: Legal background: Criminal / Civil action
- CCM9140: Penalties and cashcheque offences
- CCM9150: Procedures and organisation: Identifying cashcheque offences
- CCM9160: Investigations: Location of work
- CCM9170: Criteria for working cases
- CCM9180: Referrals to the Claimant Compliance Team
- CCM9190: Investigations: General
- CCM9200: Investigation by Payment Fraud Team: General
- CCM9210: Investigation by Payment Fraud Team: No reply from claimant
- CCM9220: Investigation by Payment Fraud Team: Claimant denies offence
- CCM9230: Investigation by Payment Fraud Team: Claimant alleges third Party committed Offence
- CCM9235: Investigation by Payment Fraud Team: Signature appears to be claimant's
- CCM9240: Investigation by Payment Fraud Team: Further Action: Claimant admits offence
- CCM9245: Investigation by Payment Fraud Team: Claimant admits offence: Recovery in year
- CCM9251: Investigation by Payment Fraud Team: Claimant admits offence: Recovery in renewal period
- CCM9255: Investigation by Payment Fraud Team: Claimant admits offence: Recovery after finalisation
- CCM9260: Investigation by Claimant Compliance Team
- CCM9261: Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: General
- CCM9262: Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: Further action: No reply from claimant or claimant denies offence with no explanation
- CCM9263: Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: Claimant alleges a 3rd party committed the offence
- CCM9264: Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: Further action: Where you believe the signature is that of the claimant
- CCM9265: Letters and Forms: Claimant Compliance Team: Opening letters
- CCM9280: Investigation by Claimant Compliance Team: Claimant responds in writing to opening letter
- CCM9290: Investigation by Claimant Compliance Team: Claimant does not respond to opening letter
- CCM9300: Investigation by Claimant Compliance Team: Review of Standardised Information Package: Special features
- CCM9310: Investigation by Claimant Compliance Team: Preparing for and conducting meetings
- CCM9330: Investigation by Claimant Compliance Team: What to avoid
- CCM9340: Investigation by Claimant Compliance Team: Questions to ask
- CCM9350: Investigation by Claimant Compliance Team: Claimant denies offence
- CCM9360: Investigation by Claimant Compliance Team: Claimant admits offence
- CCM9365: Investigation by Claimant Compliance Team: Calculating the penalty
- CCM9370: Investigation by Claimant Compliance Team: Penalties
- CCM9430: Payment on Account received
- Close sectionCCM10000: Chapter 10 - Penalties and Interest
- CCM10020: Penalty Overview
- CCM10135: Overview of Failure to Notify a Change of Circumstances
- CCM10140: Failure to notify Change of Circumstances
- CCM10150: Failure to notify Change of Circumstances - amount of the penalty
- CCM10160: Failure to notify Change of Circumstances - Penalty Examples
- CCM10165: Date the Claimant Becomes Aware of the Change of Circumstances
- CCM10170: Failure to notify Change of Circumstances - Reasonable Excuse
- CCM10210: Supplying Incorrect Information
- CCM10220: Failure to supply information - general
- CCM10235: S14(2), S15, S16 notices
- CCM10250: No reply to S17 notice
- CCM10255: Open Examination - S18(10) request for further information or evidence
- CCM10260: Open Enquiry - S19(2) request for information
- CCM10270: Making a decision
- CCM10280: Penalty warning letter
- CCM10290: Third party penalties
- CCM10300: Penalty Proceedings - Referral to the Tribunals Service
- CCM10370: A penalty followed by a Change of Circumstances or Income
- CCM10380: More than one type of penalty incurred
- CCM10385: Appeals against Penalties
- CCM10390: Interest - General
- CCM10610: Guidance or Advice is found to be Incorrect
- CCM10630: Guidance or Advice is Incorrect - Failure to notify Change of Circumstances
- CCM10640: Non HMRC guidance or Advice is Incorrect
- CCM10650: Protective claims, Nil Awards and Penalties
- CCM10670: Short-term Changes of Circumstance
- CCM10700: Identifying Incorrect Claims - Enquiries or Examinations
- CCM10710: Incorrect Claims - Behaviours Leading to a Penalty - Enquiries or Examinations
- CCM10715: Incorrect Claims - Establishing which Behaviour Category Applies - Enquiries or Examinations
- CCM10720: Incorrect Claims - Meaning of Mistake or Misunderstanding - Enquiries or Examinations
- CCM10750: Incorrect Claims - Meaning of fraudulent behaviour - Enquiries or Examinations Opened on or after 6 April 2008
- CCM10755: Incorrect Claims - Examples of Negligent or Fraudulent Behaviour - Enquiries or Examinations
- CCM10790: Incorrect Claims - Amount of the Penalty - Enquiries or Examinations
- CCM10795: Incorrect Claims - Pre-Award or Early Challenges - Enquiries or Examinations
- CCM10800: Incorrect Claims - Penalty Examples - Enquiries or Examinations
- CCM10810: Incorrect Claims - Incorrect statement on S17 due to fraudulent or non fraudulent behaviour
- Close sectionCCM11000: Chapter 11 - End of year issues
- CCM11010: Finalisation Background
- CCM11020: How Payments are made after 5th April
- CCM11030: Section S17 Notice
- CCM11040: First Specified Date
- CCM11050: Second Specified Date
- CCM11060: Legal Background
- CCM11070: S17 Notice and Entitlement Periods
- CCM11080: Claims and Pre-award Cases
- CCM11090: Compliance Considerations
- CCM11100: Action to Take at 5th April
- CCM11110: Definition of and Checking for a Response
- CCM11120: S18(10) when it can be used
- CCM11130: Interaction with S19 Enquiries
- CCM11140: Considerations for Open Examination Cases
- CCM11150: Discrepancy Exam is Still Open on 5th April
- CCM11160: Examination Case - An Undeclared Partner case open at 5th where you can make a decision using CCM15380
- CCM11170: Examination Case - You have a Full Examination open at 5th April
- CCM11180: Examination Case - The information has been provided before a response to the S17 notice or before 1SD is reached
- CCM11190: The information has been provided before 1SD at the same time as a response to the S17 notice
- CCM11200: Examination Case - The claimant has responded to the S17 notice without the information being supplied
- CCM11210: Examination Case - 1SD has been reached without a response to the S17 notice and without information being supplied
- CCM11220: Consideration for Open Enquiry cases
- CCM11230: Finalisation Details provided before 1SD and ready to make Enquiry decision
- CCM11240: Finalisation details provided on or before 1SD and not ready to make Enquiry decision
- CCM11250: Claimant does not respond by 1SD and ready to make Enquiry decision
- CCM11260: Claimant does not respond to 1SD and not ready to make Enquiry decision
- CCM11270: Claimant responds with estimated income and you are ready to make Enquiry Decision
- CCM11280: Claimant responds with estimated income and not ready to make Enquiry decision
- CCM11290: Finalised details not provided and 1SD not reached and ready to make a decision in the Enquiry year
- CCM11300: Renew and/or Finalise on the NTC system
- CCM11310: Vary Run on Payments
- CCM11320: Reminder Letter
- Close sectionCCM12000: Chapter 12 - Opening and Working Enquiries
- CCM12010: Enquiries - General
- CCM12011: Claimant(s) is Employee of Other Government Department/Known to CCO
- CCM12015: Single enquiry
- CCM12020: Enquiry Window
- CCM12030: Date the enquiry window opens
- CCM12035: No S18 decision notice issued
- CCM12040: Examples of the enquiry window opening
- CCM12050: Revised actual details
- CCM12060: Date The Enquiry Window Closes - Non-SA Claimants
- CCM12070: Date The Enquiry Window Closes - SA Claimants
- CCM12075: SA Claimants - Couples
- CCM12080: Examples of The Enquiry Window Closing
- CCM12090: NTC enquiry windows - multiple awards during the year - single enquiry
- CCM12095: NTC enquiry windows - multiple awards during the year - different enquiry windows - determining enquiry window for year
- CCM12100: Enquiry notice - general
- CCM12110: Enquiry notice returned RLS
- CCM12113: Enquiry Notice returned RLS - Considering the Current Year
- CCM12115: Enquiry notice - joint entitlement - notice not given to both persons
- CCM12120: Date when a notice is given
- CCM12125: Evidence of delivery (receipt) date
- CCM12130: Opening an enquiry
- CCM12140: Reasons for enquiry not to be stated
- CCM12145: Neutral approach
- CCM12150: Opening an enquiry - time to comply
- CCM12160: Opening an enquiry - information to be requested
- CCM12165: Duplicate bank statements
- CCM12170: Method of obtaining information
- CCM12180: Working an enquiry - unannounced visits
- CCM12200: Formal enquiry information powers - general
- CCM12210: Information powers - statute
- CCM12215: Information powers - meaning of “information or evidence”
- CCM12220: Information powers - what can be required by notice
- CCM12230: NTC information power not to be used to obtain information for an SA enquiry
- CCM12240: Information powers - joint entitlement - who to give notice to
- CCM12250: Information notices - time to comply to be stated in notice
- CCM12260: Formal notices - time to comply with the notice
- CCM12265: Working an enquiry - information notice - no right of appeal
- CCM12270: Information notices - inability to comply
- CCM12275: Information notice - failure to comply
- CCM12276: Avoiding Delay
- CCM12300: Application for enquiry to be completed - TCA2002/S19(9)
- CCM12310: Receipt of application for enquiry to be completed - general
- CCM12315: Completion application - time by which enquiry decision notice must be given
- CCM12320: Completion applications - repeated applications
- CCM12325: Completion applications - applications from different members of a couple at different times
- CCM12330: Completion applications - general approach
- CCM12340: Completion applications following opening letter and request for information
- CCM12345: Completion applications - following issue of formal notice
- CCM12350: Completion applications - following contact with the claimant
- CCM12355: Completion applications - following Revenue delay
- CCM12360: Completion applications - sufficient information to reach a conclusion
- CCM12370: Completion applications - insufficient information to reach a conclusion
- CCM12380: Completion applications from both members of a couple
- CCM12385: Completion applications - claimant(s) has also made application for direction that SA enquiry should be completed
- CCM12390: Completion applications - referral to the tribunal
- CCM12400: Completion applications - consequences of tribunal's decision
- CCM12410: Completion applications - tribunal does not give direction to complete enquiry
- CCM12420: Completion applications - consequences of tribunal's decision on other tax years
- CCM12430: Completion applications - claimant(s) appeals against enquiry decision
- CCM12435: Completion applications - claimant(s) does not appeal against enquiry decision
- CCM12500: Working an enquiry - couples - confidentiality
- CCM12510: Working an enquiry - third party information
- CCM12520: Working an enquiry - revised statement made before 30 September/31 January but after enquiry notice issued
- CCM12530: Error and Fraud Analysis Programme enquiries
- CCM12540: Error & Fraud Analysis Programme enquiries - Acceptable reasons for not taking up a centrally selected TC enquiry
- CCM12550: Error & Fraud Analysis Programme enquiries- Unacceptable reasons for not taking up a randomly selected TC enquiry
- CCM12560: Error & Fraud Analysis Programme enquiries to be taken up as early as possible
- CCM12570: Error & Fraud Analysis Programme enquiries - SA enquiry window not to be allowed to close
- CCM12600: Interaction between SA and TC enquiries - overview
- CCM12610: TC enquiry windows - closing dates if claimant within SA
- CCM12620: SA Returns filed on time
- CCM12625: SA Returns filed on time then taxpayer amends return
- CCM12630: Returns filed late or amended after the filing date
- CCM12640: SA enquiry window - notice to file SA return given late
- CCM12645: Notice to file SA return given late effect on TC enquiry window
- CCM12650: SA enquiry open
- CCM12660: SA enquiry closed
- CCM12665: SA enquiry followed by taxpayer amendment
- CCM12670: SA enquiry concluded by contract settlement
- CCM12680: TC information power not to be used to obtain information for an SA enquiry
- CCM12690: SA completion applications
- CCM12700: Taxpayer/Claimant is a Partner in a Business - Impact on Tax Credits Enquiry Windows
- CCM12710: Taxpayer is a Tax Credits Customer and there are no identifiable Tax Credit Risks other than Income
- CCM12720: Taxpayer is a Tax Credits Customer and the SA Enquiry uncovered Tax Credit Risks other than Income
- CCM12730: Taxpayer is a Tax Credits Customer and the CCRO identified Tax Credits Risks other than Income from the outset
- CCM12740: Tax Credit Enquiry already Opened and Closed
- Close sectionCCM13000: Chapter 13 - Discovery Decisions
- CCM13010: General
- CCM13020: Meaning of “conclusive decision”
- CCM13030: Earliest date at which a Discovery Decision may be made
- CCM13040: Where a person's income tax liability is revised
- CCM13050: When is a person's income tax liability revised
- CCM13060: Time limit for S20(1) decision
- CCM13070: SA Enquiries concluded by Contract Settlement
- CCM13080: Earliest date at which Discovery Decision should be made
- CCM13090: S20(1) Decision - Reasonable grounds for believing
- CCM13095: Example of reasonable grounds for believing
- CCM13100: Discovery Decision where fraud or neglect is involved
- CCM13110: Time limit for S20(4) decision
- CCM13150: Fraud or neglect - Opening the discovery enquiry
- CCM13170: Income tax liability revised AND fraud/neglect established
- CCM13200: General Approach
- CCM13204: Discovery Arising From An Existing Enquiry
- CCM13206: No Existing Enquiry
- CCM13210: Extending an enquiry under S19
- CCM13250: No formal information powers
- CCM13260: How to arrive at appropriate decision
- CCM13270: Time limit for making a discovery decision about to expire - review of working cases
- CCM13280: Discovery decisions not to be made routinely as part of S19 enquiries
- Close sectionCCM14000: Chapter 14 - Closing the Enquiry
- CCM14010: Overview of closing the enquiry
- CCM14030: Penalties: General
- CCM14040: Method of closing the enquiry
- CCM14060: No adjustment needed to the claim
- CCM14100: Adjustment needed to the claim but a penalty is not appropriate
- CCM14105: Adjustment needed to the claim but no penalty appropriate: Is adjustment needed for other years
- CCM14106: Adjustment needed for other years
- CCM14130: Informing the customer
- CCM14140: Informing the customer: Enquiry closure letter
- CCM14150: Processing the adjusted claim
- CCM14160: Adjusted awards: Appeals
- CCM14170: Closing the records
- CCM14200: Adjustment needed to the claim and penalties appropriate: Overview of settlement including penalties
- CCM14205: Adjustment needed to the claim and penalties appropriate: Are adjustments needed for other years
- CCM14210: Adjustment needed to the claim and penalties appropriate: Who will meet the settlement
- CCM14215: Who will meet the settlement?
- CCM14220: Issuing the penalty leaflet
- CCM14230: Issuing the penalty leaflet: Cases worked by correspondence
- CCM14240: Issuing the penalty leaflet: Telephone calls
- CCM14260: Penalty cases: Informing the claimant(s)
- CCM14265: Penalty cases: Amending the award
- CCM14267: Penalty cases: Amending the award
- CCM14268: Penalty cases: Amending the award
- CCM14270: Penalty cases: Appeal received
- CCM14335: Time limits for penalties
- CCM14336: Time limits for penalties: Examples
- CCM14410: Closing the office records and noting TCW
- CCM14510: SA and TC Enquiries: Failure to negotiate a settlement/formal proceedings
- Close sectionCCM15000: Chapter 15 - Undisclosed Partners
- CCM15010: Claims to Tax Credits
- CCM15020: Compliance Issues Overview
- CCM15025: Prohibited Relationships
- CCM15030: List of Prohibited Relationships - Marriage
- CCM15032: List of Prohibited Relationships - Civil Partners
- CCM15035: Married Couples
- CCM15037: Civil Partners
- CCM15040: Couples who are Unmarried and Not Civil Partners
- CCM15045: Modern-Day Relationships
- CCM15060: Balance of Evidence
- CCM15070: Living In The Same Household
- CCM15073: Absences From The Home
- CCM15075: Undisclosed Partner Has No Other Address
- CCM15080: Stability of Relationship
- CCM15090: Financial Support
- CCM15100: Dependent Children
- CCM15110: Public Acknowledgement
- CCM15120: Sexual Relationship
- CCM15150: Reasons for Failure To Report A Partner
- CCM15160: Respecting Customers Privacy
- CCM15170: Other Agencies' Techniques in Establishing an Undisclosed Partner
- CCM15180: Customers Reactions to Undeclared Partner Enquiries
- CCM15190: Customer Has Been Involved In Different Relationships
- CCM15195: Date On Which Customer Became A Couple
- CCM15200: Information Held by HMRC
- CCM15210: Information From Customer
- CCM15220: Short Term Relationships
- CCM15250: Gender Recognition - General
- CCM15260: Gender Recognition - Pre April 2005
- CCM15270: Gender Recognition - From April 2005
- CCM15290: Civil Partnership Act - General
- CCM15300: Same-Sex Couples - Failure to Notify Change of Circumstance
- CCM15310: Same-Sex Couples - Incorrect Claims
- CCM15320: Enquiries and Examinations for Same-Sex Couples
- CCM15350: Notifying Your Conclusion
- CCM15370: No reply to opening letter
- CCM15380: Evidence in the Standard Intelligence Package
- CCM15390: Recent separations
- CCM15395: Separated couple living at the same address
- CCM15500: Recovery of Overpayment - General
- CCM15510: Recovery of Overpayment for cases opened before 17 May 2007 - Notifying The Customer
- CCM15520: Recovery of Overpayment for cases opened before 17 May 2007 - Calculating The Settlement Figure
- CCM15530: Recovery of Overpayment for cases opened before 17 May 2007 - Notional Entitlement Where A Partner Still Lives With The Customer
- CCM15535: Recovery of Overpayment for cases opened before 17 May 2007 - Example with Partner at the Date of Claim and Still Living With The Customer
- CCM15540: Recovery of Overpayment for cases opened before 17 May 2007 - Example with Partner Joining The Household and Still Living With The Customer
- CCM15545: Recovery of Overpayment for cases opened before 17 May 2007 - Notional Entitlement Where Partner No Longer Lives With The Customer
- CCM15550: Recovery of Overpayment for cases opened before 17 May 2007 - Example Where the Partner No Longer Lives With The Customer
- CCM15560: Recovery of Overpayment for cases opened before 17 May 2007 - Claim Incorrectly Made By A Couple
- CCM15565: Recovery of Overpayment for cases opened before 17 May 2007 - Previous Claims Made By Both Partners
- CCM15575: Recovery of Overpayment for cases opened before 17 May 2007 - Calculating The Penalties
- CCM15585: Recovery of Overpayment for cases opened before 17 May 2007 - Settlement Without A Penalty
- CCM15595: Recovery of Overpayment for cases opened before 17 May 2007 - Settlement With A Penalty
- CCM15605: Recovery of Overpayments between 17 May 2007 and 17 January 2010 - General
- CCM15610: Recovery of Overpayments - Late Notification of a Change of Circumstance made between 17 May 2007 and 17 January 2010
- CCM15615: Recovery of Overpayments - Examples of Late Notification of a Change of Circumstance made between 17 May 2007 and 17 January 2010
- CCM15630: Recovery of Overpayments - Incorrect Claims where Examination or Enquiry settled between 17 May 2007 and 17 January 2010
- CCM15640: Recovery of Overpayments - Examples of Incorrect Claims where Examination or Enquiry settled between 17 May 2007 and 17 January 2010
- CCM15645: Recovery of Overpayments - Examination or Enquiry settled between 17 May 2007 and 17 January 2010 but Genuine Error not Applicable
- CCM15650: Recovery of Overpayments - Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Genuine Error Applicable
- CCM15660: Recovery of Overpayments - Calculating the Settlement Figure where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 and Genuine Error Applicable
- CCM15665: Recovery of Overpayments where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Notional Entitlement for an Incorrect claim by a Single Person
- CCM15675: Recovery of Overpayments - Example of Notional Entitlement where Examination or Enquiry settled between 17 May 2007 and 17 January 2010
- CCM15685: Recovery of Overpayment where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Claim Incorrectly Made by A Couple
- CCM15690: Recovery of Overpayment where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Previous Claims Incorrect Made by Both Partners
- CCM15695: Recovery of Overpayment where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Settlement
- CCM15700: Recovery of Overpayments from 18 January 2010 - General
- CCM15710: Recovery of Overpayments from 18 January 2010 - Overview of different scenarios
- CCM15720: Recovery of Overpayments from 18 January 2010 - Calculating Notional Entitlement
- CCM15725: Recovery of Overpayments from 18 January 2010 - Examples
- CCM15730: Recovery of Overpayments from 18 January 2010 - Late notification of an in-year change
- CCM15735: Recovery of Overpayments from 18 January 2010 - Examples of an in-year change
- CCM15740: Recovery of Overpayments from 18 January 2010 - Claim is incorrect from the outset
- CCM15750: Recovery of Overpayments from 18 January 2010 - Claim is incorrect from the outset but there is no penalty
- CCM15755: Recovery of Overpayments from 18 January 2010 - Claim incorrect from the outset - Examples without a penalty
- CCM15760: Recovery of Overpayments from 18 January 2010 - Claim is incorrect from the outset and there is a penalty
- CCM15765: Recovery of Overpayments from 18 January 2010 - Claim is incorrect from the outset - Examples with a penalty
- CCM15770: Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud
- CCM15780: Recovery of Overpayments from 18 January 2010 - Failure to notify a change in a previous year
- CCM15790: Recovery of Overpayments from 18 January 2010 - Failure to notify a change in a previous year but there is no penalty
- CCM15795: Recovery of Overpayments from 18 January 2010 - Failure to notify a change in a previous year - Examples without a penalty
- CCM15800: Recovery of Overpayments from 18 January 2010 - Failure to notify a change in a previous year and there is a penalty
- CCM15805: Recovery of Overpayments from 18 January 2010 - Failure to notify a change in a previous year - Example with a penalty
- CCM15810: Recovery of Overpayments from 18 January 2010 - Failure to notify more than one change
- CCM15815: Recovery of Overpayments from 18 January 2010 - No new claim
- Close sectionCCM16000: Chapter 16 - Enquiries
- Close sectionCCM17000: Chapter 17 - Discrepancy Examinations & Enquiries
- Close sectionCCM18000: Chapter 18 - Child Benefit and Tax Credits
- CCM18005: What Are Child Benefit and Guardian's Allowance
- CCM18010: Who Receives Child Benefit
- CCM18012: Qualifying Young Person in a relevant relationship
- CCM18015: Rival claims
- CCM18017: Child Benefit Higher rate
- CCM18025: Definitions of a Child and Qualifying Young Person from April 2006
- CCM18030: Definition of Full Time Education
- CCM18035: Definition of Approved Training
- CCM18036: Interruptions to relevant education or training
- CCM18037: Extension period for 16 and 17 year olds
- CCM18038: Qualifying Young Person terminal dates
- CCM18040: Residence
- CCM18070: Child Benefit (Lone Parent) (Child Benefit (LP))
- CCM18090: Who Receives Guardian's Allowance?
- CCM18110: Entitlement When the Child or Qualifying Young Person dies
- CCM18120: Whole Case Working and Stand Alone Child Benefit Reviews. What Is It?
- CCM18130: Whole Case Tax Credit and Child Benefit/Guardian's Allowance Compliance - Types of Cases Affected
- CCM18140: Summary of the Tax Credits Enquiry Regime
- CCM18150: Summary of Child Benefit Review Regime
- CCM18160: Opening The Enquiry - Tax Credits and Child Benefit At Risk
- CCM18170: Child Benefit Only At Risk
- CCM18180: Information Powers
- CCM18190: Information Provided - No Adjustment Required
- CCM18200: Information Provided - No Child Benefit Adjustment Required
- CCM18210: Information Provided - Adjustment to Tax Credits and Child Benefit
- CCM18220: Options if Information Requested is Not Received
- CCM18230: Making A Decision
- CCM18240: Some But Not All Information Provided
- CCM18250: No Information Supplied - Decision To Use Formal Information Powers
- CCM18260: Information Powers - Failure to Comply With Notice
- CCM18280: Appeals
- CCM18290: Child Trust Fund - Eligibility
- CCM18300: Child Trust Fund - Types of Child Benefit Intelligence Discovered in Claimant Compliance Centres which May Affect Eligibility to Child Trust Fund
- CCM18310: Child Trust Fund - Action to be taken by Claimant Compliance Centres on Discovering Child Benefit Intelligence which May Affect Eligibility to Child Trust Fund
- CCM18320: High Income Child Benefit Charge (HICBC)
- Close sectionCCM20000: Chapter 20 - Migrant Workers
- CCM20010: Overview
- CCM20020: What is a migrant worker?
- CCM20030: Migrant workers from outside of Europe
- CCM20040: Migrant workers from the European Economic Area (EEA)
- CCM20050: What is a Qualified Person?
- CCM20060: Present in the UK
- CCM20070: Ordinarily Resident in the UK
- CCM20080: Right to Reside
- CCM20090: Single or Joint Claim
- CCM20100: A8 Countries
- CCM20110: Workers Registration Scheme
- CCM20120: A8 Nationals who do not need to register with the WRS
- CCM20130: A2 Countries
- CCM20140: A2 Worker Authorisation Scheme
- CCM20150: EEA Students
- CCM20160: EEA Migrant Workers Entitlement to WTC
- CCM20170: WTC- Partner not in the UK
- CCM20180: Partner leaves the UK after WTC is awarded
- CCM20190: Partner comes to the UK after WTC is awarded
- CCM20200: WTC Disability Element
- CCM20210: WTC 30 hour Element
- CCM20220: WTC Second Adult Element
- CCM20230: WTC 50+ Element
- CCM20240: Lone Parent Element
- CCM20250: EEA Entitlement to CTC
- CCM20260: Partner and Children not in the UK
- CCM20270: Partner and Children are in the UK at the time of CTC claim
- CCM20280: Partner and Children leave the UK after the claim for CTC
- CCM20290: Childcare Costs
- CCM20300: What is a Complex Case
- CCM20310: Employed Claim - Risks
- CCM20320: Multi-Occupancy - Risks
- CCM20330: Employment Agencies
- CCM20340: What Income should be taken into account?
- CCM20350: Self Employment Claim - Risks
- CCM20360: Self Employed - Joint WTC and CTC Claim
- CCM20370: Class 2 National Insurance Contributions
- CCM20380: Self Sufficiency
- CCM20390: Child Benefit Claim
- CCM20400: Suspect Documentation
- Close sectionCCM21000: Chapter 21 - Letters and Forms
- CCM99999: Glossary
- CCMUPDATE001: update index