CBTM05140 | Misrepresentation and failure to disclose - General considerations: Effect of criminal conviction

R (S) 2/80

A criminal conviction for an offence, which caused an overpayment, shifts the burden of proof to the claimant for the period of the charges. Her Majesty’s Revenue & Customs requires a certificate of conviction, stating the charges found guilty of, from the appropriate court to show that the conviction is for the benefit and period at issue. Once this has been obtained, the onus of proof shifts to the claimant.