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HMRC internal manual

Claimant Compliance Manual

Tax credits Overview: Penalties

To encourage customers to make correct claims and deter them from making false claims, penalties are chargeable for making incorrect statements or failing to notify appropriate changes of circumstances. Interest is chargeable after the end of the year on amounts of tax credits incorrectly claimed, where there has been fraud or neglect; and on any penalty not paid on time. Penalties are also chargeable for failures to comply with an information notice (cross-reference CCM Chapter 10 - Penalties and Interest Chapter (CCM10000).