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HMRC internal manual

Claimant Compliance Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. CCMUPDATE110715

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

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