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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Penalties and interest: incorrect claims - meaning of fraudulent behaviour

Where an over-claim arose from an error which was the result of fraudulent or non fraudulent behaviour we will charge a penalty (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

An over-claim will be treated as fraudulent or non fraudulent behaviour where one of the following errors is made in a pre award, post award or enquiry case (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Claiming for a fictitious child or children, or the wrong number of children.
  • Claiming for child care costs when no childcare is paid for.
  • Claiming (on a new claim or renewal) that a child is in full-time education when they are already working.
  • Claiming to be working when the customer is not working; or claiming to be working over 16 or 30 hours when the customer does not work those hours, has not done so in the recent past and has no intention of doing so.
  • Claiming for the disability element when the customer is clearly not entitled.
  • Understatement of income where there was no basis for the amount of income declared.
  • Omission of a source of income.
  • Any other wrong declarations where the information concerns the customer’s own circumstances which they can be reasonably expected to know; for example, claiming as a single person when it was clear that a joint claim should have been submitted, such as being married with no reason to think that the claim should have been anything other than a joint claim.

See CCM10755 for examples of ‘fraudulent or non fraudulent behaviour’.

If you have determined the behaviour is fraudulent or non fraudulent or/and you are using an S17 notice to finalise one year and set initial payments for the CY see CCM10810

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)