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Updates: Claimant Compliance Manual

2022

10 November 2022 published amendments

Child Benefit and Tax Credits: High Income Child Benefit Charge (HICBC)

Wording amended to include details that a customer must register for Self Assessment if they are a higher earner that chooses to opt in.

20 September 2022 published amendments

Liaison: Role of the CCRO

Added the full description of the CCRO - Claimant Compliance Risk Officer

4 February 2022 published amendments

Claimant Compliance Manual: recent changes

Page archived – Old legacy update page no longer required.

2 February 2022 published amendments

Claimant Compliance Manual: recent changes - Mar 2011

Page archived – Old legacy update page no longer required.

2021

16 September 2021 published amendments

Undisclosed Partners: Separated couple living at the same address

Civil Partnership note added WI330758

Undisclosed Partners: Recent separations

Civil Partnership note added WI330758

Undisclosed Partners: Notifying Your Conclusion

Civil Partnership note added WI330758

Undisclosed Partners: Gender Recognition - From April 2005

Civil Partnership note added WI330758

Undisclosed Partners: Reasons for Failure To Report A Partner

Civil Partnership note added WI330758

Undisclosed Partners: Civil Partners

Civil Partnership note added WI330758

Overview: Joint Claims

Civil Partnership note added WI330758

17 August 2021 published amendments

Child Benefit and Tax Credits: Definition of Approved Training

WI332308 - Amendments made for Elizabeth Oliver

7 July 2021 published amendments

Liaison: External Links - DWP - Requesting Information from DWP

WI306687 - Amendment made to include email contact point for queries about JSA element of UC.

2020

16 September 2020 published amendments

Particular aspects: work & hours - qualifying hours and determining the number of hours worked

30 hour element for Covid 19 added WI273095

Overview: Working Hours Requirement

30 hour element Covid 19 added WI273095

24 July 2020 published amendments

Particular aspects: child care - definition of a child

Amendments to Child Disability Payment WI271869

2019

7 June 2019 published amendments

24 April 2019 published amendments

2018

14 December 2018 published amendments

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: Absences From The Home

updated to include same sex marriage information. (Task 316)

Undisclosed Partners: Other Agencies' Techniques in Establishing An Undisclosed Partner

updated to include information on same sex marriage. (Task 316)

Undisclosed Partners: Gender Recognition - From April 2005

Added details of same sex marriage legislation (Task 316)

Undisclosed Partners: Civil Partnership Act - General

Amended to include information on same sex marriage. (Task 316)

Undisclosed Partners: Notifying Your Conclusion

Amended to add same sex marriage information. (Task 316)

Undisclosed Partners: No reply to opening letter

Amended to include information on same sex marriage. (Task 316).

Undisclosed Partners: Recent separations

Updated to include same sex marriage information. (Task 316)

Undisclosed Partners: Separated couple living at the same address

Added details of same sex marriage legislation. (Task 316)

Penalties and interest: no reply to S17 notice

Deliberate Error replaced with fraudulent/non fraudulent behavior and hyperlinks checked to ensure customers are not directed via the old HMRC intranet

Overview: Joint Claims

update to include information on same sex marriage. (Task 316)

Penalties and interest: identifying incorrect claims - enquiries or examinations

Deliberate Error replaced with fraudulent/non fraudulent behaviour and hyperlinks checked to ensure customers are not going via old HMRC intranet

Penalties and interest: incorrect claims - behaviours leading to a penalty - enquiries or examinations

Deliberate Error replaced with fraudulent/non fraudulent behaviour and hyperlinks checked to ensure readers are not being directed via old HMRC intranet

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

Penalties and interest: incorrect claims - amount of the penalty - enquiries or examinations

Replacing 'Deliberate Error' with fraudulent/non fraudulent behaviour and checking hyperlinks do not take readers via old HMRC intranet

Penalties and interest: incorrect claims - pre-award or early challenges - enquiries or examinations

Deliberate Error replaced with fraudulent/non fraudulent behaviour and links checked to ensure readers are not be directed via the old HMRC intranet

Particular aspects: income: general

New supplementary payments payable in Scotland paragraph added

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

Update CCM links

Migrant Workers: Right to Reside

Link to the Decision tree replaced with a link to CBM050500

Liaison: Human Intelligence (HumInt)

Comment box closed as per request of Giles, Dawn (Corp Comms) Group Content, HMRC Communications on 09/08/18 to C Whalley

29 June 2018 published amendments

Legal information: UK Visas and Immigration (UKVI)

Amended short title to UK Visas and Immigration

Amended references to UK Borders Agency (UKBA) to UK Visas and Immigration (UKVI)

26 June 2018 published amendments

Glossary

Update for Data Protection Act changes 2018 for task 152883. J Miller

Migrant workers: self employment claim - risks

Update for Data Protection Act changes 2018 for task 152883. J Miller

Particular Aspects: Work & Hours - Self-employed Customers - System Interrogation/Third Parties

Update for Data Protection Act changes 2018 for task 152883. J Miller

Legal information: UK Visas and Immigration (UKVI)

Update for Data Protection Act changes 2018 for task 152883. J Miller

Warning about Accessing HMRC systems

Update for Data Protection Act changes 2018 for task 152883. J Miller

Liaison: Third Party Contacts

Update for Data Protection Act changes 2018 for task 152883. J Miller

15 June 2018 published amendments

Opening and Working Enquiries: No S18 decision notice issued

Deleted last 2 paragraphs following removal of 40 day BF period wording

Removed reference to the 40 day BF period as this is no longer a requirement

6 April 2018 published amendments

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud

further wording removed for ceased link. Task 146671

5 April 2018 published amendments

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud

Removal of Reference to 'Deliberate Error' , amended to 'fraud'. task 146671

4 April 2018 published amendments

29 March 2018 published amendments

Particular aspects: child care - where child care is provided

Wales care provider paragraph amended

Closing the enquiry: interaction with state benefits

Dept for Social Development changed to Dept for Communities

6 March 2018 published amendments

Penalties and interest: incorrect claims - penalty examples - enquiries or examinations

Deliberate error replaced with fraudulent/non fraudulent behaviour and hyperlinks checked to ensure users are not being directed via the old HMRC intranet.

Deliberate Error replaced with fraudulent/non fraudulent and hyperlinks checked to ensure readers not being directed via the old HMRC intranet

2017

24 October 2017 published amendments

Liaison: Human Intelligence (HumInt)

Task 4414. HumInt link updated

10 August 2017 published amendments

Glossary

DfC added

27 April 2017 published amendments

Enquiries: Action: Preliminary checks

formatting amendments an broken links updated

21 April 2017 published amendments

11 April 2017 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.

29 March 2017 published amendments

Cashcheque Offences

Note added about withdrawal of cashcheques (1784)

27 January 2017 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

2016

8 November 2016 published amendments

Post-award examinations: Action: Is a penalty appropriate?

Amended amount of risk from £2000 to £4000 for a penalty (Task 1676)

3 November 2016 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

27 October 2016 published amendments

Particular aspects: income: general

Added Northern Ireland supplementary payments (Task 1645)

14 October 2016 published amendments

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)

13 September 2016 published amendments

7 September 2016 published amendments

Discovery Decisions: Example of reasonable grounds for believing

Task 1258 - remove reference to discovery enquiry and change to discovery decision.

31 August 2016 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'.

17 August 2016 published amendments

Undisclosed Partners: Reasons for Failure To Report A Partner

updated to include information on same sex marriages. (Task 316)

Undisclosed Partners: Evidence in the Standard Intelligence Package

Amended to add same sex marriage information. (Task 316) - also bullets reformatted

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

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)

5 August 2016 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

4 August 2016 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

Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud

wording - 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