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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Claimant Compliance Manual: recent changes

Below are details of the amendments that were published on 28 April 2010
(see the update index for all updates)

Section Details of update
   
Chapter 5  
(CCM5285) Working the examination: Pre award: Letter returned RLS or address is false - Guidance updated to remove the instruction to set the RLS marker on Pre Award cases
Chapter 7  
 (CCM7000) Chapter deleted - Latest Discrepancy Examinations and Enquiries guidance can be found in Chapter 17
Chapter 8  
 (CCM8590) Closing the Examination: Letter of acceptance - Reference to ‘Payslip’ removed as this has now been replaced with the ‘Payment Information Sheet’
Chapter 8  
 (CCM8600) Page deleted as it refers to ‘The Payslip’ which has now been replaced with the ‘Payment Information Sheet’
Chapter 8  
 (CCM8660) Page deleted as it refers to ‘Completion of form 94A’ which has now been replaced with the ‘Payment Information Sheet’
Chapter 10  
(CCM10750) Penalties and Interest: Incorrect Claims - Meaning of Deliberate Error - Enquiries or Examinations Opened on or after 6 April 2008 - Guidance updated to advise that an over claim will be treated as a deliberate error for pre award, post award and enquiry cases
Chapter 14  
(CCM14390) Closing the Enquiry: Letter of Acceptance - Reference to ‘Payslip’ removed as this has now been replaced with the ‘Payment Information Sheet’
Chapter 15  
(CCM15720) Undisclosed Partners: Recovery of Overpayments from 18 January - Calculating Notional Entitlement - Guidance updated to advise any amounts remitted under Notional Entitlement should be recorded in a separate establishment file
Chapter 15  
(CCM15790)  Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Claim is incorrect from the outset but there is no penalty - Guidance updated to advise any amounts remitted under Notional Entitlement should be recorded in a separate establishment file