CCM9140 - Cashcheque offences: Penalties and cashcheque offences

Where someone incorrectly receives monies as a result of a cashcheque offence we can impose a monetary penalty under S31(1) Tax Credits Act 2002. S31(1) says:

Where a person fraudulently or negligently-

(a) makes an incorrect statement or declaration in or in connection with a claim for a tax credit or a notification of a change of circumstances given in accordance with regulations under section 6 or in response to a notice under section 17…..
a penalty not exceeding £3000 may be imposed on him.

Where someone completes a TC241 - see CCM9060- knowing it to be a false statement we can charge a penalty.

Where at the time of signing the TC241 the claimant genuinely believes the cashcheque is missing they have not made a negligent declaration.

Where the claimant did not make a negligent or fraudulent declaration when they signed the TC241 we can still charge a penalty where, when they signed the cashcheque they know or could reasonably have been expected to know that they were not entitled to the duplicate payment.

The maximum penalty is £3000 in respect of each incorrect statement, so if a person repeatedly commits cashcheque offences, a penalty of up to £3000 can be imposed in respect of each offence.

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