Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Undisclosed Partners: Recovery of Overpayment for cases opened before 17 May 2007 - Example Where The Partner No Longer Lives With The Customer

The following are examples of notional entitlement where the partner is no longer living with the customer.

Example 1

Sally made a claim on 6 May 2004 as a single customer and this was not backdated. A 2004/2005 enquiry established that Ian had been living with her at the date of claim but they separated on 6 December 2004. On 6 November 2005 you terminate the claim as of 6 May 2004 and on the same day Sally makes a new claim as a single person and this is backdated to 6 August 2005. The gross amounts overpaid between 6 May 2004 and 5 November 2005 are:-

  2004/2005 (6/5/2004 - 5/4/2005) £6,676
     
  2005/2006 (6/4/2005 - 5/11/2005) £4,388

Sally cannot provide details of Ian’s income but had she made a claim as a single person on 6 December 2004 she would have been entitled to credits of:-

  2004/2005 (6/12/2004 - 5/4/2005) £2,427
     
  2005/2006 (6/4/2005 - 5/8/2005) £2,508

Sally’s net overpayments are therefore:-

  2004/2005 £4,249
     
  2005/2006 £1,880

Example 2

The details are as in Example 1 but Sally can provide details of Ian’s income and these agreed our records. Ian was not included in another claim. Had they claimed as a couple for the period 6 May 2004 to 5 December 2004 they would have received £2,604. Sally’s net overpayments are now:-

  2004/2005 £1,645
     
  2005/2006 £1,880