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HMRC internal manual

Claimant Compliance Manual

Compliance Strategy: Overview

The compliance strategy for tax credits contributes to the departmental compliance strategy. It has two strands:

  • encouraging customers to claim their full entitlement, and nothing more, in accordance with the law;
  • identifying and putting right non-compliance.

This first strand includes publicity to try and ensure customers know they can claim tax credits as well as trying to make sure they claim the correct amount.

The second strand includes all forms of compliance check aimed at checking and correcting awards. It also covers correcting awards where the customer tells us they previously made an error in their claim. Our programme of compliance checks are underpinned by the Error and Fraud Analysis Programme.

For more information see the following:

  • Enabling see CCM2160
  • Risk based selection see CCM2190
  • Error & Fraud Analysis Programme enquiries see CCM2200
  • Voluntary disclosure see CCM2210