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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Undisclosed Partners: contents

  1. CCM15010
    Claims to Tax Credits
  2. CCM15020
    Compliance Issues Overview
  3. CCM15025
    Prohibited Relationships
  4. CCM15030
    List of Prohibited Relationships - Marriage
  5. CCM15032
    List of Prohibited Relationships – Civil Partners
  6. CCM15035
    Married Couples
  7. CCM15037
    Civil Partners
  8. CCM15040
    Couples who are Unmarried and Not Civil Partners
  9. CCM15045
    Modern-Day Relationships
  10. CCM15060
    Balance of Evidence
  11. CCM15070
    Living In The Same Household
  12. CCM15073
    Absences From The Home
  13. CCM15075
    Undisclosed Partner Has No Other Address
  14. CCM15080
    Stability of Relationship
  15. CCM15090
    Financial Support
  16. CCM15100
    Dependent Children
  17. CCM15110
    Public Acknowledgement
  18. CCM15120
    Sexual Relationship
  19. CCM15150
    Reasons for Failure To Report A Partner
  20. CCM15160
    Respecting Customers Privacy
  21. CCM15170
    Other Agencies’ Techniques in Establishing an Undisclosed Partner
  22. CCM15180
    Customers Reactions to Undeclared Partner Enquiries
  23. CCM15190
    Customer Has Been Involved In Different Relationships
  24. CCM15195
    Date On Which Customer Became A Couple
  25. CCM15200
    Information Held by HMRC
  26. CCM15210
    Information From Customer
  27. CCM15220
    Short Term Relationships
  28. CCM15250
    Gender Recognition – General
  29. CCM15260
    Gender Recognition – Pre April 2005
  30. CCM15270
    Gender Recognition – From April 2005
  31. CCM15290
    Civil Partnership Act – General
  32. CCM15300
    Same-Sex Couples – Failure to Notify Change of Circumstance
  33. CCM15310
    Same-Sex Couples – Incorrect Claims
  34. CCM15320
    Enquiries and Examinations for Same-Sex Couples
  35. CCM15350
    Notifying Your Conclusion
  36. CCM15370
    No reply to opening letter
  37. CCM15380
    Evidence in the Standard Intelligence Package
  38. CCM15390
    Recent separations
  39. CCM15395
    Separated couple living at the same address
  40. CCM15500
    Recovery of Overpayment – General
  41. CCM15510
    Recovery of Overpayment for cases opened before 17 May 2007 – Notifying The Customer
  42. CCM15520
    Recovery of Overpayment for cases opened before 17 May 2007 – Calculating The Settlement Figure
  43. CCM15530
    Recovery of Overpayment for cases opened before 17 May 2007 – Notional Entitlement Where A Partner Still Lives With The Customer
  44. CCM15535
    Recovery of Overpayment for cases opened before 17 May 2007 – Example with Partner at the Date of Claim and Still Living With The Customer
  45. CCM15540
    Recovery of Overpayment for cases opened before 17 May 2007 – Example with Partner Joining The Household and Still Living With The Customer
  46. CCM15545
    Recovery of Overpayment for cases opened before 17 May 2007 – Notional Entitlement Where Partner No Longer Lives With The Customer
  47. CCM15550
    Recovery of Overpayment for cases opened before 17 May 2007 – Example Where the Partner No Longer Lives With The Customer
  48. CCM15560
    Recovery of Overpayment for cases opened before 17 May 2007 – Claim Incorrectly Made By A Couple
  49. CCM15565
    Recovery of Overpayment for cases opened before 17 May 2007 – Previous Claims Made By Both Partners
  50. CCM15575
    Recovery of Overpayment for cases opened before 17 May 2007 – Calculating The Penalties
  51. CCM15585
    Recovery of Overpayment for cases opened before 17 May 2007 – Settlement Without A Penalty
  52. CCM15595
    Recovery of Overpayment for cases opened before 17 May 2007 – Settlement With A Penalty
  53. CCM15605
    Recovery of Overpayments between 17 May 2007 and 17 January 2010 – General
  54. CCM15610
    Recovery of Overpayments – Late Notification of a Change of Circumstance made between 17 May 2007 and 17 January 2010
  55. CCM15615
    Recovery of Overpayments – Examples of Late Notification of a Change of Circumstance made between 17 May 2007 and 17 January 2010
  56. CCM15630
    Recovery of Overpayments – Incorrect Claims where Examination or Enquiry settled between 17 May 2007 and 17 January 2010
  57. CCM15640
    Recovery of Overpayments – Examples of Incorrect Claims where Examination or Enquiry settled between 17 May 2007 and 17 January 2010
  58. CCM15645
    Recovery of Overpayments – Examination or Enquiry settled between 17 May 2007 and 17 January 2010 but Genuine Error not Applicable
  59. CCM15650
    Recovery of Overpayments – Examination or Enquiry settled between 17 May 2007 and 17 January 2010 – Genuine Error Applicable
  60. CCM15660
    Recovery of Overpayments – Calculating the Settlement Figure where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 and Genuine Error Applicable
  61. CCM15665
    Recovery of Overpayments where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 – Notional Entitlement for an Incorrect claim by a Single Person
  62. CCM15675
    Recovery of Overpayments – Example of Notional Entitlement where Examination or Enquiry settled between 17 May 2007 and 17 January 2010
  63. CCM15685
    Recovery of Overpayment where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 – Claim Incorrectly Made by A Couple
  64. CCM15690
    Recovery of Overpayment where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 – Previous Claims Incorrect Made by Both Partners
  65. CCM15695
    Recovery of Overpayment where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Settlement
  66. CCM15700
    Recovery of Overpayments from 18 January 2010 – General
  67. CCM15710
    Recovery of Overpayments from 18 January 2010 – Overview of different scenarios
  68. CCM15720
    Recovery of Overpayments from 18 January 2010 – Calculating Notional Entitlement
  69. CCM15725
    Recovery of Overpayments from 18 January 2010 – Examples
  70. CCM15730
    Recovery of Overpayments from 18 January 2010 – Late notification of an in-year change
  71. CCM15735
    Recovery of Overpayments from 18 January 2010 – Examples of an in-year change
  72. CCM15740
    Recovery of Overpayments from 18 January 2010 – Claim is incorrect from the outset
  73. CCM15750
    Recovery of Overpayments from 18 January 2010 – Claim is incorrect from the outset but there is no penalty
  74. CCM15755
    Recovery of Overpayments from 18 January 2010 – Claim incorrect from the outset – Examples without a penalty
  75. CCM15760
    Recovery of Overpayments from 18 January 2010 – Claim is incorrect from the outset and there is a penalty
  76. CCM15765
    Recovery of Overpayments from 18 January 2010 – Claim is incorrect from the outset – Examples with a penalty
  77. CCM15770
    Recovery of Overpayments from 18 January 2010 – Negligent or Fraudulent Behaviour - repeat error
  78. CCM15780
    Recovery of Overpayments from 18 January 2010 – Failure to notify a change in a previous year
  79. CCM15790
    Recovery of Overpayments from 18 January 2010 – Failure to notify a change in a previous year but there is no penalty
  80. CCM15795
    Recovery of Overpayments from 18 January 2010 – Failure to notify a change in a previous year – Examples without a penalty
  81. CCM15800
    Recovery of Overpayments from 18 January 2010 – Failure to notify a change in a previous year and there is a penalty
  82. CCM15805
    Recovery of Overpayments from 18 January 2010 – Failure to notify a change in a previous year – Example with a penalty
  83. CCM15810
    Recovery of Overpayments from 18 January 2010 – Failure to notify more than one change
  84. CCM15815
    Recovery of Overpayments from 18 January 2010 – No new claim