Summary

Procedural and technical guidance relating to tax credits non-compliance, penalties and settlements.

Contents

  1. CCM1000
    Chapter 1 - Overview: contents
  2. CCM2000
    Chapter 2 - Compliance Strategy: contents
  3. CCM3000
    Chapter 3 - Liaison: contents
  4. CCM4000
    Chapter 4 - Opening the Examination: contents
  5. CCM5000
    Chapter 5 - Working the Examination: contents
  6. CCM6000
    Chapter 6 - Particular Aspects - (Potential Organised Fraud / Disability / Residency / Child Care / Work & Hours / Estimated Income): contents
  7. CCM8000
    Chapter 8 - Closing the Examination: contents
  8. CCM9000
    Chapter 9 - Giro Offences: contents
  9. CCM10000
    Chapter 10 - Penalties and Interest: contents
  10. CCM11000
    Chapter 11 - End of year issues: contents
  11. CCM12000
    Chapter 12 - Opening and Working Enquiries: contents
  12. CCM13000
    Chapter 13 - Discovery Decisions: contents
  13. CCM14000
    Chapter 14 - Closing the Enquiry: contents
  14. CCM15000
    Chapter 15 - Undisclosed Partners: contents
  15. CCM16000
    Chapter 16 - Enquiries: contents
  16. CCM17000
    Chapter 17 - Discrepancy Examinations & Enquiries: contents
  17. CCM18000
    Chapter 18 - Child Benefit and Tax Credits: contents
  18. CCM20000
    Chapter 20 - Migrant Workers: contents
  19. CCM21000
    Chapter 21 - Letters and Forms: contents
  20. CCM99999
    Glossary
  21. CCMUPDATE001
    update index