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HMRC internal manual

Claimant Compliance Manual

Examinations: post award penalty cases: Undeclared Partner risk

Where there has been no reply to the opening letter and the case includes an undeclared partner risk consider if any of the scenarios at CCM15380 apply.

  • If the scenarios at CCM15380 do not apply - continue as shown at CCM4880 
  • If one or more of the scenarios at CCM15380 do apply - continue as shown below

If one or more of the scenarios at CCM15380 apply you should issue the letter as shown at CCM15370 which tells the customer you will terminate the award in 14 days unless they explain why they are not a couple. If they get in touch to say they are not part of a couple you will need to consider their reply as shown at CCM4820.

If they do not get in touch within the 14 days:

  • Issue letter TCC61 which tells the customer you are now revising their award and they will soon receive a formal notification of their revised award. It also explains what will happen about recovering any overpaid tax credits and tells them we will be charging a penalty. If the customer has authorised an agent to act for them remember to send a copy of the letter to the agent.
  • Amend the award and the system will send out a new award notice

The customer has 30 days to appeal against your decision so BF your papers 40 days to allow time for any appeal to reach you.

  • If the customer appeals, see CCM4860 

During the appeal period obtain a copy of the incorrect claim or statement as this will be needed if formal proceedings are necessary. Where the claim, statement or declaration was made by telephone, obtain a copy of the call transcript.