HMRC internal manual

Claimant Compliance Manual

CCM10000 - Penalties and Interest: contents

  1. CCM10020
    Penalty Overview
  2. CCM10135
    Overview of Failure to Notify a Change of Circumstances
  3. CCM10140
    Failure to notify Change of Circumstances
  4. CCM10150
    Failure to notify Change of Circumstances - amount of the penalty
  5. CCM10160
    Failure to notify Change of Circumstances - Penalty Examples
  6. CCM10165
    Date the Claimant Becomes Aware of the Change of Circumstances
  7. CCM10170
    Failure to notify Change of Circumstances - Reasonable Excuse
  8. CCM10210
    Supplying Incorrect Information
  9. CCM10220
    Failure to supply information - general
  10. CCM10235
    S14(2), S15, S16 notices
  11. CCM10250
    No reply to S17 notice
  12. CCM10255
    Open Examination - S18(10) request for further information or evidence
  13. CCM10260
    Open Enquiry - S19(2) request for information
  14. CCM10270
    Making a decision
  15. CCM10280
    Penalty warning letter
  16. CCM10290
    Third party penalties
  17. CCM10300
    Penalty Proceedings - Referral to the Tribunals Service
  18. CCM10370
    A penalty followed by a Change of Circumstances or Income
  19. CCM10380
    More than one type of penalty incurred
  20. CCM10385
    Appeals against Penalties
  21. CCM10390
    Interest - General
  22. CCM10610
    Guidance or Advice is found to be Incorrect
  23. CCM10630
    Guidance or Advice is Incorrect - Failure to notify Change of Circumstances
  24. CCM10640
    Non HMRC guidance or Advice is Incorrect
  25. CCM10650
    Protective claims, Nil Awards and Penalties
  26. CCM10670
    Short-term Changes of Circumstance
  27. CCM10700
    Identifying Incorrect Claims – Enquiries or Examinations
  28. CCM10710
    Incorrect Claims – Behaviours Leading to a Penalty - Enquiries or Examinations
  29. CCM10715
    Incorrect Claims – Establishing which Behaviour Category Applies - Enquiries or Examinations
  30. CCM10720
    Incorrect Claims – Meaning of Mistake or Misunderstanding - Enquiries or Examinations
  31. CCM10750
    Incorrect Claims – Meaning of fraudulent behaviour - Enquiries or Examinations Opened on or after 6 April 2008
  32. CCM10755
    Incorrect Claims – Examples of Negligent or Fraudulent Behaviour - Enquiries or Examinations
  33. CCM10790
    Incorrect Claims – Amount of the Penalty - Enquiries or Examinations
  34. CCM10795
    Incorrect Claims – Pre-Award or Early Challenges - Enquiries or Examinations
  35. CCM10800
    Incorrect Claims – Penalty Examples - Enquiries or Examinations
  36. CCM10810
    Incorrect Claims - Incorrect statement on S17 due to fraudulent or non fraudulent behaviour