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HMRC internal manual

Claimant Compliance Manual

Closing the Examination: contents

  1. CCM8020
    Overview of Closing the Examination
  2. CCM8030
    Customer asks you to take into account reduced income
  3. CCM8050
    Other factors with a bearing on the amount of the overpayment
  4. CCM8060
    Penalties - General
  5. CCM8070
    No adjustment needed to the Claim
  6. CCM8080
    No adjustment needed to the claim - Informing the customer
  7. CCM8090
    Processing the Claim
  8. CCM8100
    Office Records
  9. CCM8110
    Adjustment needed to the claim but a penalty is not appropriate
  10. CCM8115
    Adjustment needed to the claim but a penalty is not appropriate - Are adjustments needed for other years
  11. CCM8116
    Adjustment needed for other years
  12. CCM8125
    In-year recoveries
  13. CCM8126
    In-year recoveries for claims made in the wrong capacity
  14. CCM8129
    In-year recoveries - examples
  15. CCM8130
    Informing the Customer - General
  16. CCM8140
    Informing the Customer - Overpayment
  17. CCM8150
    Informing the Customer - Closure Letter
  18. CCM8160
    Processing the Claim - General
  19. CCM8170
    Appeals
  20. CCM8180
    Recoveries
  21. CCM8190
    TCW and Office Records
  22. CCM8230
    Adjustment needed to the claim and Penalties appropriate - Overview of settlement including penalties
  23. CCM8232
    Adjustment needed to the claim and penalty appropriate - Are adjustments needed for other years
  24. CCM8240
    Adjustment needed to the claim and Penalties appropriate - Who will meet the settlement?
  25. CCM8250
    Who will meet the settlement? - Single Customer
  26. CCM8260
    Who will meet the settlement? - A couple who are now separated
  27. CCM8270
    Who will meet the settlement? - A couple who are jointly responsible for the debt and penalties
  28. CCM8280
    Who will meet the settlement? - A couple where the penalty relates to a failure to notify a change of circumstances
  29. CCM8290
    Who will meet the settlement? - A couple where one is an innocent partner
  30. CCM8300
    Issuing the Penalty Leaflet
  31. CCM8310
    Issuing the Penalty Leaflet - cases worked by correspondence
  32. CCM8320
    Issuing the Penalty Leaflet - telephone calls
  33. CCM8330
    Issuing the Penalty Leaflet - penalties for failure to notify change of circumstances
  34. CCM8370
    Penalty Cases - Informing the Customer(s)
  35. CCM8380
    Amending or Processing the Award
  36. CCM8390
    Right of Appeal
  37. CCM8400
    Calculating the Overpaid Credits - The Amount
  38. CCM8500
    Penalty Only Offers
  39. CCM8630
    Closing the Office Records and Noting TCW