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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Enquiries: Penalty cases: Adjustment needed to the award

If, after considering the claimants reply this means that you have now resolved your concerns, you can now make a decision based on your conclusions. This might mean you terminate the whole of your award or you might only need to adjust part of the award. For example the risks were an Undisclosed Partner and Child Care Costs high compared to income. The claimant has convinced you they do not have a partner but they have overstated their child care costs. You will, therefore, adjust the amount claimed for child care costs.

You must consult your Band O manager and your manager will decide whether we will charge a penalty.

The Band O manager will need to consider the type of error and confirm the claimant’s behaviour which led to the incorrect claim - see CCM10710. In confirming the behaviour category of the penalty the Band O manager will take into account any explanation the claimant has given regarding the error. If there is not enough information to confirm on the behaviour category or your manager is not certain there is at least neglect, either your manager or another Band O will need to contact the claimant to discuss why they made the error in their claim.

If your manager decides there is no fraud or neglect there will be no penalty. You (the Compliance Officer) must close the case as shown at CCM16280.

If your manager decides to charge a penalty the papers should be referred to a Band O caseworker to continue to work the case - as shown in CCM16560.