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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Cashcheque offences: Missing cashcheques: Overview

Where a cashcheque has gone missing see (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

We are only concerned where the original cashcheque and the replacement cashcheque have both been cashed.

A cashcheque offence occurs where:

(a) the cashcheque was not lost in the first place and the claimant(s) has cashed the cashcheque as well as reporting it as lost, to gain a financial advantage, or
(b) although the calls to the Police and to Helpline were genuine, the original cashcheque turns up and the claimant(s) cashes or attempts to cash the original cashcheque having already cashed the replacement.Sometimes the claimant(s) will report the alleged loss and then subsequently cash the cashcheque but in other cases they will have cashed it before reporting the alleged loss.

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