Failure to disclose: Material fact already known by Her Majesty’s Revenue & Customs
Secretary of State for Work and Pensions v Hinchy  1WLR 967
The claimant’s duty is to comply with the instructions given to them by Her Majesty’s Revenue & Customs. It is not for them to form views about how the system works or what knowledge the relevant official may have. Disclosure is possible even where
- the department as a whole; or
- the section dealing with the person’s benefit; or
- the relevant officer
already has knowledge of the material fact.
It follows that where
- the claimant does not disclose a material fact in any of the circumstances of CBTM05270; and
- that fact is already known by the department, section or person to whom disclosure ought to be made
the omission may still be a failure to disclose a material fact.