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HMRC internal manual

Claimant Compliance Manual

Updates: Claimant Compliance Manual

2015

published amendments

Child Benefit and Tax Credits: High Income Child Benefit Charge (HICBC)
New glossary item. High Income Child Benefit Charge (HICBC)

2016

published amendments

Cashcheque offences: Investigation by Claimant Compliance Team: Claimant denies offence
Minor formatting error fixed by Lead Editor

published amendments

Particular aspects: income: general
Inclusion of Statutory Shared Parental Payment (PO490)

published amendments

Overview: The Income Disregard
6 April 2016 in year income increase disregard. New 'Note' added

published amendments

Particular Aspects: Estimated Income - Using an estimate higher than PY Figure
change of guidance relating to RTI

published amendments

Child Benefit and Tax Credits: contents
minor formatting change

published amendments

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Failure to notify more than one change
Removal of the first Example which is no longer relevant (Task 287)

published amendments

Particular aspects: work & hours - self-employed customers - making a decision
Fixed grammatical error

published amendments

Liaison: Third Party Contacts Help Card
Remove reference to passing third party information to Joint Intel mailbox (Task 958)

published amendments

End of year: Action to take at 5 April
added reference to UG standardised messages after UA02

published amendments

End of year: Action to take at 5 April
added reference to UG standardised messages after UA02. task 1156

published amendments

Particular aspects: work & hours - employed customers - National Minimum Wage (NMW) section have already reviewed case - NMW not operated
Renewals paragraph added Task 1161.

published amendments

Discovery Decisions: Time limit for making a discovery decision about to expire - review of working cases
Title changed to remove reference to 'Discovery Enquiries' (Task 404)
Discovery Decisions: How to arrive at appropriate decision
Amended title to remove reference to 'Discovery enquiries' (Task 404)
Discovery Decisions: No formal information powers
Title changed to remove reference to 'Discovery enquiries' (Task 404)
Discovery Decisions: No Existing Enquiry
Title changed to remove reference to 'Discovery Enquiries' (Task 404)
Discovery Decisions: Discovery Arising From An Existing Enquiry
Amended title to remove 'Discovery Enquiries' plus reference to this in guidance text (Task 404)
Discovery Decisions: General Approach
Title changed to remove reference to 'Discovery Enquiries'(Task 404)

published amendments

Undisclosed Partners: Civil Partners
Added details of same sex marriage legislation (task 316)

published amendments

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Failure to notify a change in a previous year
wording - deliberate error replace with negligent or fraudulent behaviour
Penalties and interest: incorrect claims - examples of negligent or fraudulent behaviour - enquiries or examinations
All references to Deliberate error replaced with Negligent or Fraudulent behaviour
Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Claim is incorrect from the outset
and reference to Deliberate error replaced with Negligent or Fraudulent Behaviour
Penalties and interest: incorrect claims - meaning of fraudulent behaviour
Deliberate error replaced with fraudulent or non fraudulent

published amendments

Penalties and interest: incorrect claims - incorrect statement on s17 due to fraudulent or non fraudulent behaviour
Deliberate error replace with fraudulent or non fraudulent behaviour. task 173

published amendments

Penalties and interest: incorrect claims - incorrect statement on s17 due to fraudulent or non fraudulent behaviour
minor amendment to title

published amendments

Undisclosed Partners: Absences From The Home
updated to include same sex marriage information. (Task 316)
Overview: Joint Claims
update to include information on same sex marriage. (Task 316)
Undisclosed Partners: Other Agencies' Techniques in Establishing An Undisclosed Partner
updated to include information on same sex marriage. (Task 316)
Undisclosed Partners: Reasons for Failure To Report A Partner
review date amended
updated to include information on same sex marriages. (Task 316)
Undisclosed Partners: Recent separations
Updated to include same sex marriage information. (Task 316)
Undisclosed Partners: Civil Partnership Act - General
Amended to include information on same sex marriage. (Task 316)
Undisclosed Partners: No reply to opening letter
Amended to include information on same sex marriage. (Task 316).
Undisclosed Partners: Evidence in the Standard Intelligence Package
minor formatting amendment
Amended to add same sex marriage information. (Task 316) - also bullets reformatted
Undisclosed Partners: Notifying Your Conclusion
Amended to add same sex marriage information. (Task 316)
Undisclosed Partners: Living in the Same Household
Amended to add same sex marriage information. (Task 316)
Undisclosed Partners: Short Term Relationships
Amended to add same sex marriage information. (Task 316)
Undisclosed Partners: Couples who are Unmarried and Not Civil Partners
broken hyperlink amended
Amended to add same sex marriage information. (Task 316)
Undisclosed Partners: Enquiries and Examinations for Same-Sex Couples
Amended to include information on same sex marriage. (Task 316)
Undisclosed Partners: Married Couples
Added details of same sex marriage legislation (Task 316)
Undisclosed Partners: Civil Partners
Added details of same sex marriage legislation (Task 316)
Undisclosed Partners: Separated couple living at the same address
Added details of same sex marriage legislation. (Task 316)
Undisclosed Partners: Gender Recognition - From April 2005
Added details of same sex marriage legislation (Task 316)

published amendments

Discovery Decisions: Fraud or neglect - Opening the discovery enquiry
Archived. Task 1258
Discovery Decisions: Earliest date at which Discovery Decision should be made
Task 1258 - change opening a discovery enquiry to making a discovery decision.
Opening and Working Enquiries: SA enquiry followed by taxpayer amendment
Task 1258 - change open a discovery enquiry to make a discovery decision.
Opening and Working Enquiries: SA enquiry closed
Task 1258 - change open a discovery enquiry to make a discovery decision.
Opening and Working Enquiries: Notice to file SA return given late effect on NTC enquiry window
Task 1258 - remove reference to discovery enquiry and change to discovery decision.
Opening and Working Enquiries: Error and Fraud Analysis Programme enquiries - SA enquiry window not to be allowed to close
Task 1258 - remove reference to discovery enquiries and change to discovery decision.
Opening and Working Enquiries: Enquiry notice - joint entitlement - notice not given to both persons
Task 1258 - remove reference to discovery enquiries and change to discovery decisions.
Penalties and interest: open enquiry - S19(2) request for information
Task 1258 - remove reference to 'Discovery Enquiries'.

published amendments

Opening and Working Enquiries: Enquiry notice - joint entitlement - notice not given to both persons
Task 1258 - amended wording from 'You should use the opening letter at CCM21400' to 'You should use the relevant opening letter' as CCM21400 does not exist.

published amendments

Discovery Decisions: Example of reasonable grounds for believing
Task 1258 - remove reference to discovery enquiry and change to discovery decision.

published amendments

Opening and Working Enquiries: Completion applications - consequences of tribunal's decision on other tax years
Task 1258 - remove reference to discovery enquiry.
Opening and Working Enquiries: Completion applications - following issue of formal notice
Task 1258 - remove reference to discovery enquiry and amend S16(2) to S16(1)

published amendments

Discovery Decisions: Time limit for making a discovery decision about to expire - review of working cases
Page Archived Task 1538

published amendments

Examinations: Pre-award penalty cases: Accepting part of the claim
Broken link removed
Examinations: Pre-award penalty cases: Penalty following appeal
Minor formatting amendment to unlink broken links

published amendments

Examinations: Pre-award penalty cases: Reviewing your decision when a claimant appeals
Minor formatting amendment to redact text
Examinations: Pre-award penalty cases: Overview
Minor formatting amendment to redact text
Examinations: Pre-award or change of circumstances penalty cases: The claim or notification cannot be accepted
Broken link removed

published amendments

Discrepancy Examinations: Penalty Cases: Overview
Amended to draft RF. Amended to delete reference to obsolete guidance
Discrepancy Examinations: Action: Considering income discrepancy cases with Company cars and fuel, taxable vouchers and payments in kind
Note added to advise that the P9D and the £8500 earnings limit were abolished as from 6/4/16 (Task 1613)

published amendments

Discrepancy Examinations: Action: Considering income discrepancy cases with Company cars and fuel, taxable vouchers and payments in kind
Amended the P9D note to ensure it conforms to writing standards. (Task 1613)

published amendments

Discrepancy Enquiries: Action: Reviewing your decision when a claimant appeals
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Action: Claimant appeals
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Action: Claimant does not respond to opening letter
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Action: Claimant disputes HMRC information but you do not agree
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Action: Award adjusted using claimant's information
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Action: Claimant disputes HMRC information and you decide not to amend award
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Action: Claimant agrees HMRC information
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Action: Overview
Minor formatting amendment to delete reference to obsolete guidance
Enquiries: Penalty cases: Penalty following appeal
Minor formatting amendment to delete link to obsolete guidance
Enquiries: Penalty cases: Reviewing your decision when a claimant appeals
Minor formatting to remove link to obsolete guidance
Enquiries: Penalty cases: Adjustment needed to the award and the year following the enquiry is not the current year
Minor formatting amendment to remove link to obsolete guidance
Enquiries: Penalty cases: Overview
Minor formatting amendment to remove link to obsolete guidance & relink .
Enquiries: Action: Reviewing your decision when a claimant appeals
Minor formatting amendment to remove link to obsolete guidance.
Enquiries: Action: Adjustment needed to the award and the year following the enquiry is not the current year
Minor formatting amendment to manual links
Enquiries: Action: Adjustment needed to the award and the year following the enquiry is the current year
Minor format amendment with incorrect links
Enquiries: Action: No adjustment needed
Minor formatting
Enquiries: Action: Overview
Minor formatting correction to remove reference to obsolete guidance
Closing the enquiry: informing the customer: enquiry closure letter
Minor formatting amendment to delete reference to obsolete guidance

published amendments

Discrepancy Examinations: Penalty Cases: Claimant appeals
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Examinations: Penalty Cases: Claimant does not respond to opening letter
Minor formattiing amendment to delete reference to obsolete guidance
Discrepancy Examinations: Penalty Cases: Claimant disputes HMRC information but you do not agree
Minor formatting amendment to delete reference to obsolete guidance.
Discrepancy Examinations: Penalty Cases: Award adjusted using claimant's information
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Examinations: Penalty Cases: Claimant agrees HMRC information
Minor formatting amendment to delete reference to obsolete guidance.
Discrepancy Enquiries: Action: Error and Fraud Analysis Programme Enquiries
Amended to delete reference to obsolete guidance

published amendments

Particular aspects: income: general
Added Northern Ireland supplementary payments (Task 1645)

published amendments

Discrepancy Enquiries: Penalty Cases: Overview
Minor formatting amendment to delete reference to obsolete guidance

published amendments

Discrepancy Enquiries: Penalty Cases: Claimant agrees HMRC information
Minor formatting amendment amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Penalty Cases: Overview
block quote removed
Discrepancy Enquiries: Penalty Cases: Error and Fraud Analysis Programme Enquiries
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Penalty Cases: Penalty following an appeal
Minor formatting amendment to delete reference to obsolete guidance.
Discrepancy Enquiries: Penalty Cases: Reviewing your decision when a claimant appeals
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Penalty Cases: Claimant appeals
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Penalty Cases: Claimant does not respond to opening letter
minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Penalty Cases: Claimant disputes HMRC information but you do not agree
minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Penalty Cases: Award adjusted using claimant's information
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Examinations: Penalty Cases: Penalty following appeal
minor formatting amendment to delete reference to obsolete guidance
Discrepancy Examinations: Penalty Cases: Reviewing your decision when a claimant appeals
minor formatting amendment to delete reference to obsolete guidance

published amendments

Post-award examinations: Action: Is a penalty appropriate?
Amended amount of risk from £2000 to £4000 for a penalty (Task 1676)

2017

published amendments

Particular aspects: work & hours - self-employed customers - self employment for tax credit purposes
UTR spelling corrected

published amendments

Working the examination: Meetings
reference to WTC/FS4 removed as leaflet withdrawn
Opening and Working Enquiries: Method of obtaining information
reference to leaflet WTC/FS4 removed as leaflet withdrawn
Opening the Examination: Unannounced Visits
reference to WTC/FS4 removed as leaflet withdrawn

published amendments

Cashcheque Offences
Note added about withdrawal of cashcheques (1784)

published amendments

Working the examination: Child Benefit information: Formal action to progress the examination
Guidance amended to show ChB systems will be replaced by HMRC IT systems re Task 1869.

published amendments

Child Benefit and Tax Credits: Child Benefit Higher Rate
Hyperlink amended
Child Benefit and Tax Credits: Qualifying Young Person in a Relevant Relationship
Amended hyperlink
Discrepancy Examinations: Action: Considering income discrepancy cases with Company cars and fuel, taxable vouchers and payments in kind
Minor formatting amendment

published amendments

Examinations: Post-award penalty cases: The award has been suspended but customer now responds to the information notice
amended point c as per current guidance, task 2023.
Post-award examination: Action: The award has been suspended but customer now responds to the information notice
amended point C in line with current guidance, task 2023.

published amendments

Closing the enquiry: who will meet the settlement?
legacy link removed
Child Benefit and Tax Credits: Rival Claims
legacy links fixed
Child Benefit and Tax Credits: What Are Child Benefit and Guardian's Allowance
legacy links fixed
Discrepancy Examinations: Action: Considering income discrepancy cases with Employed income
legacy links fixed
Discrepancy Examinations: Action: Considering income discrepancy
minor formatting amendments
Enquiries: Action: Preliminary checks
broken links updated
formatting amendments an broken links updated
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
broken links fixed
Undisclosed Partners: Recovery of Overpayment for cases opened before 17 May 2007 - Notional Entitlement Where A Partner Still Lives With The Customer
broken links fixed
End of Year: Renew and/or Finalise on the NTC system
legacy link fixed
legacy links fixed
End of year: S18 (10) When it can be used
legacy link fixed
Working the Examination: Unauthorised Access and Complex Cases
legacy links fixed
Migrant workers: self sufficiency
legacy links fixed
Migrant workers: self employed - joint WTC and CTC claim
legacy links fixed
Migrant workers: what income should be taken into account?
legacy links fixed
Migrant workers: childcare costs
legacy links fixed
Migrant Workers: Partner and Children are in the UK at the time of CTC claim
minor formatting amendment
Migrant workers: EEA entitlement to CTC
legacy links fixed
Migrant Workers: Lone Parent Element
broken link removed
Migrant workers: WTC 50+ element
legacy links fixed
Migrant Workers: WTC Disability Element
legacy links fixed
Migrant workers: partner leaves the UK after WTC is awarded
legacy links fixed
Migrant Workers: EEA Students
legacy links fixed
Migrant Workers: A2 Worker Authorisation Scheme
legacy links fixed
Migrant Workers: A8 Nationals who do not need to register with the WRS
legacy links fixed
A8 Migrant Workers: Workers Registration Scheme
legacy links fixed
Migrant Workers: A8 Countries
legacy link fixed
Migrant Workers: Ordinarily Resident in the UK
legacy link fixed
Child Benefit and Tax Credits: Who Receives Guardian's Allowance?
legacy link fixed
Child Benefit and Tax Credits: Residence
legacy hyperlinks fixed
Child Benefit and Tax Credits: Qualifying young person terminal dates
legacy link fixed
Child Benefit and Tax Credits: Extension period for 16 and 17 year olds
legacy link fixed
Child Benefit and Tax Credits: Interruptions to relevant education or training
legacy link fixed
Child Benefit and Tax Credits: Definition of Approved Training
legacy hyperlinks fixed
Child Benefit and Tax Credits: Definitions of a Child and Qualifying Young Person from April 2006
review date change
legacy links rerouted

published amendments

Examinations: Information: Change of Circumstance (CoC) received whilst there is an on-going examination
minor formatting amendment

published amendments

Glossary
DfC added

published amendments

Closing the Examination: Adjustment needed to the Claim and Penalties appropriate - Overview of Settlement including Penalties
Update CCM links