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