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HMRC internal manual

Claimant Compliance Manual

Claimant Compliance Manual: recent changes

Below are details of the amendments that were published on 21 May 2013 (see the update index for all updates)

| Page | Details of update | || | CCM10000 | Penalties and Interest: contents
Amended Guidance: Claimant changed to customer throughout the chapter | | CCM10385 | Penalties and Interest: Appeals against a Penalty
Amended Guidance: Compliance Appeals team now referred to as originating penalty officer
Note added to guidance | | CCM10670 | Penalties and Interest: Short Term Changes of Circumstance
Amended Guidance: Paragraph deleted from guidance | | CCM10710 | Penalties and Interest: Incorrect Claims - Behaviours Leading to a Penalty - Enquiries or Examinations.
Amended Guidance: Table added to the guidance of example penalty calculations. Explanations of calculation given. | | CCM10795 | Penalties and Interest: Incorrect Claims - Pre-Award or Early Challenges - Enquiries or Examinations
Amended Guidance: Explanation given of the flat rate penalty rates | | CCM10810 | Penalties and Interest: Incorrect Claims - Incorrect statement on S17 due to deliberate error
Amended Guidance: First year now referred to as PY | | CCM18035 | Child Benefit and Tax Credits: Definition of Approved Training
Amended Guidance: Approved Training courses, guidance added to include Scotland, Wales and Northern Ireland |