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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Claim is incorrect from the outset

Where you learn that a claim was made in an incorrect capacity from the outset, the treatment of the overpayment will depend on whether or not a penalty is to be charged and if so, under what behaviour category. You should follow the guidance as follows

  • You are not charging a penalty, refer to CCM15750
  • You propose to charge a penalty and the behaviour category is failure to take reasonable care or serious error, refer to CCM15760
  • You propose to charge a penalty and the behaviour category is Negligent or Fraudulent Behaviour, refer to CCM15770

Where it takes some years for the error to come to light we may decide to restrict the period for which we go back. Often we will not go back beyond the previous year and so there will not be an overpayment for the earlier years because we have not disturbed the award. Notional entitlement is not calculated for any year that we do not disturb.