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HMRC internal manual

Claimant Compliance Manual

Cashcheque offences: Example of missing cashcheque offence

Hayley has been receiving £75 per week CTC by cashcheque. Hayley cannot find her two most recent cashcheques anywhere and after searching her house she reports the loss to the Police and then the Helpline. The Helpline issue a form TC241. Hayley completes and signs the declaration of the loss (on form TC241). On receipt of the TC241 the Missing Payment Team (MPT) issues a cashcheque to cover the £150. Having cashed the £150 replacement cashcheque Hayley finds the missing cashcheques at the bottom of her shopping bag. She decides no one will know if she cashes them.

Hayley has committed an offence as she obtained £150 that she was not entitled to. Although the reported loss was made in good faith, Hayley knew she was not entitled to receive the extra £150 and once she found the original cashcheques she should have returned them toHMRC.