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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Recovery of Overpayment for cases opened before 17 May 2007 - Example With Partner At The Date of Claim and Still Living With The Customer

The following is an example of notional entitlement where there was a partner at the date the claim was made and the partner is still living with the customer.

Katie made a claim as a single person on 6 August 2004 and this was not backdated. A 2004/2005 enquiry established she had been living with Nick at the date the claim was made. By 1 December 2005 you are able to terminate the award as of 6/8/2004. On the same day Katie and Nick make a claim as a couple and they backdate this 3 months to 1/9/2005.

The gross amounts overpaid between 6/8/2004 and 1/12/2005 are:-

  2004/2005 (6/8/2004 - 5/4/2005) £7,160
  2005/2006 (6/4/2005 - 1/12/2005) £7,310

Katie was able to provide details of Nick’s income and these agreed our records. Nick was not included in another claim. Had Katie and Nick made a claim as a couple at the correct time they would have received:-

  2004/2005 (6/8/2004 - 5/4/2005) £4,985
  2005/2006 (6/4/2005 - 31/8/2005) £3,265

Katie’s net overpayments are therefore:-

  2004/2005 £2,175
  2005/2006 £4,045