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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 19 September 2011 (see the update index for all updates)

Page Details of update
   
CCM4405 Post-award examinations: Action: Overview

Amended Guidance, Need to establish if benefits in kind have been included on the P60.

New Link added TCM0118220.    
  CCM8520 Closing the Examination: Wording of Instalment Offers
Amended Guidance, on examples of how to calculate instalments    
  CCM15530 Undisclosed Partners: Recovery of Overpayment for cases opened before 17 May 2007 - Notional Entitlement Where A Partner Still Lives With The Claimant.

Amended Guidance at Step 1 and 2: Need to establish if benefits in kind have been included on the P60.

New link added TCM0118220 at Steps 1 and 2.    
  CCM15665 Undisclosed Partners: Recovery of Overpayments where Examination or Enquiry settled between 17 May 2007 and 17 January 2010 - Notional Entitlement for an Incorrect Claim by a Single Person

Amended Guidance at Step 1 and 2: Need to establish if benefits in kind have been included on the P60.

New link added TCM0118220 at Steps 1 and 2.    
  CCM16220 Enquiries: Action: Preliminary checks

Amended Guidance, Establish is employers are including benefits in kind to total taxable pay on P60.

New link added TCM0118220 at Steps 1.    
  CCM17290 Discrepancy Examinations: Action: Considering income discrepancy cases with Employed income.

Amended guidance, Note added to establish if employers are including benefits in kind to total taxable pay on P60.

New link added TCM0118220.    
  CCM17300 Discrepancy Examinations: Action: Considering income discrepancy cases with Company cars and fuel, taxable vouchers and payments in kind.

Guidance amended, Note added to establish if employers are including benefits in kind to total taxable pay on P60.

New link added TCM0118220.    
  CCM17410 Discrepancy Enquiries: Action: Overview
Guidance amended, two sentences added concerning income discrepancy enquiry.    
  CCM17440 Discrepancy Enquiries: Action: Opening letter where there is no penalty
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17470 Discrepancy Enquiries: Action: Claimant agrees HMRC information
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17500 Discrepancy Enquiries: Action: Award adjusted using claimant’s information
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17510 Discrepancy Enquiries: Action: Claimant disputes HMRC information but you do not agree
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17530 Discrepancy Enquiries: Action: Claimant does not respond to opening letter
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17810 Discrepancy Enquiries: Penalty Cases: Overview
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17830 Discrepancy Enquiries: Penalty Cases: Opening letter where there may be a penalty
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17850 Discrepancy Enquiries: Penalty Cases: Claimant agrees HMRC information
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17880 Discrepancy Enquiries: Penalty Cases: Award adjusted using claimant’s information
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17890 Discrepancy Enquiries: Penalty Cases: Claimant disputes HMRC information but you do not agree.
Guidance amended, two sentences added concerning income discrepancy enquiry    
  CCM17920 Discrepancy Enquiries: Penalty Cases: Claimant does not respond to opening letter
Guidance amended, two sentences added concerning income discrepancy enquiry