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

General

Where a case is settled on or after 18 January 2010 and it is established that

  • The single claim should have been made a joint claim or
  • The joint claim should have been made as one or two single claims or
  • The customer failed to tell us when a partner left or joined their household

We will consider remitting all or part of the overpayments to reflect the true loss to Exchequer.

The amount to be remitted depends on the particular circumstances in the case and you should follow the guidance at CCM15710. This guidance applies to all examinations and enquires where

a.  On or after 18 January 2010 you establish a claim was made in the wrong capacity or the customer failed to tell us about a partner leaving or joining the household

Or

b.  You had reached the conclusion shown in (a) before 18 January 2010 but the customer has not yet returned their letter of offer or you are still exploring their ability to pay a settlement