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Contents

Official guidance

Claimant Compliance Manual

CCM10000 · Penalties and Interest

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CCM10020 · Penalty overview
CCM10135 · Overview of failure to notify a change of circumstances
CCM10140 · Failure to notify change of circumstances
CCM10150 · Failure to notify change of circumstances - amount of the penalty
CCM10160 · Failure to notify change of circumstances - penalty examples
CCM10165 · Date the customer becomes aware of the change of circumstances
CCM10170 · Failure to notify changes of circumstances - reasonable excuse
CCM10210 · Supplying incorrect information
CCM10220 · Failure to supply information - S32(1) penalties
CCM10235 · S14(2), S15(2), S16(3) notices
CCM10250 · No reply to S17 notice
CCM10255 · Open examination - S18(10) request for further information or evidence
CCM10260 · Open enquiry - S19(2) request for information
CCM10270 · Making a decision
CCM10280 · Penalty warning letter
CCM10290 · Third party penalties
CCM10300 · Penalty proceedings - referral to the tribunals service
CCM10370 · A penalty followed by a change of circumstances or income
CCM10380 · More than one type of penalty incurred
CCM10385 · Appeals against a penalty
CCM10390 · General
CCM10610 · Guidance or advice is found to be incorrect
CCM10630 · Guidance or advice is incorrect - failure to notify change of circumstances
CCM10640 · Non HMRC guidance or advice is incorrect
CCM10650 · Protective claims, nil awards and penalties
CCM10670 · Short term changes of circumstance
CCM10700 · Identifying incorrect claims - enquiries or examinations
CCM10710 · Incorrect claims - behaviours leading to a penalty - enquiries or examinations
CCM10715 · Incorrect claims - establishing which behaviour category applies - enquiries or examinations
CCM10720 · Incorrect claims - meaning of mistake or misunderstanding - enquiries or examinations
CCM10750 · Incorrect claims - meaning of fraudulent behaviour
CCM10755 · Incorrect claims - examples of negligent or fraudulent behaviour - enquiries or examinations
CCM10790 · Incorrect claims - amount of the penalty - enquiries or examinations
CCM10795 · Incorrect claims - pre-award or early challenges - enquiries or examinations
CCM10800 · Incorrect claims - penalty examples - enquiries or examinations
CCM10810 · Incorrect claims - incorrect statement on s17 due to fraudulent or non fraudulent behaviour

Penalties and Interest: contents
Penalties and interest: incorrect claims - meaning of fraudulent behaviour

CCM10750 | Penalties and interest: incorrect claims - meaning of fraudulent behaviour

From HM Revenue & Customs · Claimant Compliance Manual

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