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HMRC internal manual

Claimant Compliance Manual

Cashcheque Offences

Contents

Note: From 31/03/2017 Cashcheques have been withdrawn as a method of payment.

  1. CCM9020
    Cashcheque and other payments
  2. CCM9040
    Payments by cashcheque
  3. CCM9050
    Types of cashcheque offence
  4. CCM9060
    Missing cashcheques: Claimant reports loss
  5. CCM9065
    Missing cashcheques: Overview
  6. CCM9070
    Example of missing cashcheque offence
  7. CCM9080
    Example of manipulation of cashcheque
  8. CCM9090
    Third party offences: General
  9. CCM9100
    Third party offences - Internal fraud
  10. CCM9110
    Counterfeit cashcheques
  11. CCM9120
    Security features
  12. CCM9130
    Legal background: Criminal / Civil action
  13. CCM9140
    Penalties and cashcheque offences
  14. CCM9150
    Procedures and organisation: Identifying cashcheque offences
  15. CCM9160
    Investigations: Location of work
  16. CCM9170
    Criteria for working cases
  17. CCM9180
    Referrals to the Claimant Compliance Team
  18. CCM9190
    Investigations: General
  19. CCM9200
    Investigation by Payment Fraud Team: General
  20. CCM9210
    Investigation by Payment Fraud Team: No reply from claimant
  21. CCM9220
    Investigation by Payment Fraud Team: Claimant denies offence
  22. CCM9230
    Investigation by Payment Fraud Team: Claimant alleges third Party committed Offence
  23. CCM9235
    Investigation by Payment Fraud Team: Signature appears to be claimant’s
  24. CCM9240
    Investigation by Payment Fraud Team: Further Action: Claimant admits offence
  25. CCM9245
    Investigation by Payment Fraud Team: Claimant admits offence: Recovery in year
  26. CCM9251
    Investigation by Payment Fraud Team: Claimant admits offence: Recovery in renewal period
  27. CCM9255
    Investigation by Payment Fraud Team: Claimant admits offence: Recovery after finalisation
  28. CCM9260
    Investigation by Claimant Compliance Team
  29. CCM9261
    Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: General
  30. CCM9262
    Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: Further action: No reply from claimant or claimant denies offence with no explanation
  31. CCM9263
    Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: Claimant alleges a 3rd party committed the offence
  32. CCM9264
    Investigation by Payment Fraud Team: Referrals from the Missing Payments Team: Further action: Where you believe the signature is that of the claimant
  33. CCM9265
    Letters and Forms: Claimant Compliance Team: Opening letters
  34. CCM9280
    Investigation by Claimant Compliance Team: Claimant responds in writing to opening letter
  35. CCM9290
    Investigation by Claimant Compliance Team: Claimant does not respond to opening letter
  36. CCM9300
    Investigation by Claimant Compliance Team: Review of Standardised Information Package: Special features
  37. CCM9310
    Investigation by Claimant Compliance Team: Preparing for and conducting meetings
  38. CCM9330
    Investigation by Claimant Compliance Team: What to avoid
  39. CCM9340
    Investigation by Claimant Compliance Team: Questions to ask
  40. CCM9350
    Investigation by Claimant Compliance Team: Claimant denies offence
  41. CCM9360
    Investigation by Claimant Compliance Team: Claimant admits offence
  42. CCM9365
    Investigation by Claimant Compliance Team: Calculating the penalty
  43. CCM9370
    Investigation by Claimant Compliance Team: Penalties
  44. CCM9430
    Payment on Account received