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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Cashcheque offences: Investigation by Claimant Compliance Team: Preparing for and conducting meetings

 

You will find general guidance on the conduct of meetings at CCM5380. Where a suspected cashcheque offence is involved it is important that, at the start of the meeting, you:

  • establish the correct identity of the person you are interviewing
  • make sure they are aware of the reasons for any questions you put to them
  • remind them of the 4 weekly amount of tax credits due and the method of payment
  • describe briefly the suspected offence e.g. a cashcheque for £30 has been changed to read £180 or that a cashcheque reported missing has been cashed.

You should go on to ask if there is anything they wish to say at this point. This gives the claimant(s) an opportunity to make a full disclosure.

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

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