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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Undisclosed Partners: Recovery of Overpayments - Examination or Enquiry settled between 17 May 2007 and 17 January 2010 but Genuine Error Not Applicable

Where you have concluded the incorrect claim was not made as a result of a genuine error (see CCM15630) all of the overpayment will be recoverable. You will need to explain:

  • Your conclusion - see CCM15350.
  • They made an incorrect claim. They might have gone on to make an incorrect end of year declaration.
  • The award will be terminated from the date the partner joined the household and all tax credits paid to them from that date will be overpaid. This will be the case even if the partner subsequently moved out.
  • They might be eligible to make a new claim either as a couple or as a single person if their partner is no longer living with them. In some cases it will not be necessary to give this advice because a new claim will already have been made.
  • How you propose to settle the case - see Chapter 8 (CCM8000) or Chapter 14 (CCM14000).