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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Negligent or Fraudulent Behaviour - repeat error

When an overpayment arises as a result of Negligent or Fraudulent Behaviour, 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.