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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud

When an overpayment arises as a result of fraud, refer to CCM10750 . We will not consider remitting any of the overpayment. Notional entitlement does not apply in cases involving these behaviour categories.

You should therefore settle your case following the guidance in chapter 4 or chapter 16 of this manual.