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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Closing the Examination: Who will meet the settlement? - A couple who are jointly responsible for the debt and penalties

Where the couple is jointly and severally liable to repay the overpayment and are both considered to be guilty of fraud or neglect both will be liable for the overpayment and any penalty. The 394NTC will show both of their names and the recovery officer will then pursue either of them or both of them to settle the charge.