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HMRC internal manual

Claimant Compliance Manual

Cashcheque offences: Third party offences: General


Third party offences occur when someone other than the claimant(s) takes possession of the cashcheque and cashes it. The third party might be known to the claimant(s) but they could be a total stranger. They might have stolen the cashcheque while they were legitimately a guest in the claimant’s home, but equally they might have stolen the cashcheque from the claimant(s) outside the premises, or intercepted it in the post.

The third party might simply steal the cashcheque and cash it; or they might alter the cashcheque to obtain some additional money(This content has been withheld because of exemptions in the Freedom of Information Act 2000)