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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Closing the Examination: Penalties - General

Before you can decide on how to close the examination you will have to decide whether or not to seek a penalty. In practice you should have had this in mind during the working of the examination as it affects some of the procedures. CCM10000 contains detailed guidance on when to seek a penalty.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Settlements involving a penalty must be worked by a Band O.

Periods to be included

From 2004/2005 onwards the total over-claim includes all periods for which there is an incorrect claim or failure to notify a change of circumstances.

Method of closure

Once you have decided whether or not you will be seeking a penalty you should refer to the appropriate guidance as follows:

  • no adjustment needed to the claim, see CCM8070.
  • adjustment needed to the claim but no penalty, see CCM8110.
  • adjustment needed to the claim and penalties appropriate, see CCM8230