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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 Joining The Household and Still Living With The Customer

The following is an example of notional entitlement where the partner joined the household after the date of the award and is still living with the customer.

Jenny made a claim as a single person on 6 May 2004 and this was not backdated. Jenny was awarded £4,180 for 2004/2005. A 2004/2005 enquiry established Jenny had been living with Darren from 6 August 2004. By 1 December 2005 you are able to terminate the award as of 6/8/2004. On the same day Jenny and Darren 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) £3,040
  2005/2006 (6/4/2005 - 1/12/2005) £3,075

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

  2004/2005 (6/8/2004 - 5/4/2005) £364
  2005/2006 (6/4/2005 - 31/8/2005) £227

Jenny’s net overpayments are therefore:-

  2004/2005 £2676
  2005/2006 £2848