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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Failure to notify more than one change

There will be cases where the customer failed to tell us about a partner joining or leaving their household and there was then a subsequent change which they did not tell us about. This is a situation you will come across

The change created a different household. For example, the customer failed to tell us that a partner joined their household and then failed to tell us that the partner left the household when a different partner moved in

Notional entitlement can only be considered where a new, correct claim has been made so you will not be able to calculate notional entitlement for the ‘middle’ period.

Example

Christine claimed tax credits as a single mum in 2006. Christine failed to tell us that Alfie had moved in on 17 October 2008. However, Christine then met Nick and he moved in with Christine on 1 August 2009 on the same day as Alfie moved out. On 17 February 2010 Christine admitted she had not kept us updated about her changes in household but on 26 February 2010 Christine and Nick make a new joint claim.

Christine and Alfie can no longer make a correct joint claim so notional entitlement cannot be calculated for the time they are together. However, as a new correct joint claim has been made with Nick you can calculate notional entitlement from 1 August 2009 to the date the new award begins.

Once you have identified a period which qualifies for notional entitlement you should follow the guidance in this chapter depending on the particular circumstances of the case.