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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Claimant Compliance Manual: recent changes - June 2011

Below are details of the amendments that were published on 15 July 2011
(see the update index for all updates)

Section Details of update
   
CCM17630 Penalty Cases: Opening letter where there may be a penalty
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17650 Penalty Cases: Claimant agrees HMRC information.Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to be sent to each claimant. Also the amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334
  CCM17680 Penalty Cases: Award adjusted using claimant’s information.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant. Also the amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM17690 Penalty Cases: Claimant disputes HMRC information but you do not agree.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant. Also the amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM17720 Penalty Cases: Claimant does not respond to opening letter.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM17740 Penalty Cases: Formal proceedings.
The amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM17830 Penalty Cases: Opening letter where there may be a penalty.
Guidance has been amended to remove the paragraph advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM17850 Penalty Cases: Claimant agrees HMRC information.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM17880 Penalty Cases: Award adjusted using claimant’s information.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant. Also the amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM17890 Penalty Cases: Claimant disputes HMRC information but you do not agree.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant. Also the amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM17920 Penalty Cases: Claimant does not respond to opening letter.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM17940 Penalty Cases: Formal proceedings.
The amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM4815 Post-award penalty cases: Opening letter where there may be a penalty.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM4830 Post-award penalty cases: Adjustment needed to the award.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant. Also the amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM4852 Post-award penalty cases: Undeclared Partner risk.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM4855 Post-award penalty cases: Formal proceedings.
The amount of the over claim to consider for failure to take reasonable care has been amended from £3500 to £3334    
  CCM4880 Post-award penalty cases: Warning of suspension.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM4890 Post-award penalty cases: No reply to you information notice.
Guidance has been amended to remove the sentence advising if it is a joint claim, a copy of the letter needs to a letter to each claimant    
  CCM4120 Pre-award: Issuing letter to claimant(s).
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4365 Examinations: Examinations following a change of circumstances: Opening letter where there is no penalty.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4375 Examinations following a change of circumstances: Accepting the notification of change of circumstances claim.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4380 Examinations following a change of circumstances: Accepting part of the notification of change of circumstances.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4385 Examinations following a change of circumstances: The notification of change of circumstances cannot be accepted.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4415 Post-award examinations: Action: Opening letter where there is no penalty.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4425 Post-award examinations: Action: No adjustment needed.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4430 Post-award examinations: Action: Adjustment needed to the award.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM4460 Post-award examinations: Action: No reply to your information notice.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM8080 Closing the Examination: No adjustment needed to the claim - Informing the claimant.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM8116 Closing the Examination: Adjustment needed for other years.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM8150 Closing the Examination: Informing the Claimant - Closure Letter.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM10020 Penalties and Interest: Penalty Overview.
Guidance amended to include further information on penalties    
  CCM12100 Opening and Working Enquiries: Enquiry notice - general.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM12110 Opening and Working Enquiries: Enquiry notice returned RLSGuidance amended with further information about joint claims
  CCM12130 Opening and Working Enquiries: Opening an enquiry.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM12240 Opening and Working Enquiries: Information powers - joint entitlement - who to give notice to.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM14060 Closing the Enquiry: No adjustment needed to the claim.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM14140 Closing the Enquiry: Informing the claimant: Enquiry closure letter.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM16240 Enquiries: Action: Opening letter where there is no penalty.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM16250 Enquiries: Action: Enquiry notice not delivered.Guidance has been amended with further information about joint claims
  CCM16270 Enquiries: Action: No adjustment needed.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM16290 Enquiries: Action: Adjustment needed to the award and the year following the enquiry is the current year.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM16300 Enquiries: Action: Adjustment needed to the award and the year following the enquiry is not the current year.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17240 Discrepancy Examinations: Action: Opening letter where there is no penalty.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17250 Discrepancy Examinations: Action: Claimant agrees HMRC information.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17350 Discrepancy Examinations: Action: Claimant disputes HMRC information and you decide not to amend the award.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17355 Discrepancy Examinations: Action: Claim adjusted using claimant’s information.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17360 Discrepancy Examinations: Action: Award adjusted using claimant’s information.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17370 Discrepancy Examinations: Action: Claimant disputes HMRC information but you do not agree.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17380 Discrepancy Examinations: Action: Claimant does not respond to opening letter.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17440 Discrepancy Enquiries: Action: Opening letter where there is no penalty.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17470 Discrepancy Enquiries: Action: Claimant agrees HMRC information.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17490 Discrepancy Enquiries: Action: Claimant disputes HMRC information and you decide not to amend award.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17500 Discrepancy Enquiries: Action: Award adjusted using claimant’s information.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17510 Discrepancy Enquiries: Action: Claimant disputes HMRC information but you do not agree.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM17530 Discrepancy Enquiries: Action: Claimant disputes HMRC information but you do not agree.
Guidance has been amended to show if it is a joint claim, there is no need to send a letter to each claimant    
  CCM18025 Child Benefit and Tax Credits: Definitions of a Child and Qualifying Young Person from April 2006
Guidance amended to say Income Based Jobseekers Allowance rather than Jobseekers Allowance    
  CCM6310 Particular Aspects: Child Care - Changes of Circumstances relating to Child Care Costs
Guidance amended