TCTM10620 - Penalty - failure to comply with requirements - Examples

Example 1

A person was awarded tax credits of £4,212 for 2008/2009. On 17 November 2008 we open a section 16 examination because we believe they are now living with a partner. They admit their partner moved in with them on 1 June 2008 so their award should have come to an end that day due to their change in circumstances. As they failed to tell us within the prescribed time limits for a notifiable change we may impose a penalty.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Example 2

A person was awarded tax credits of £5,408 for 2008/2009. On 1 December 2008 we opened a section 16 examination as we have information suggesting the childcare costs claimed ceased in June 2008. The claimant admits childcare costs ceased on 24 June 2008 and they failed to tell us about the change in circumstances. During the examination we notice that in 2007/2008 they did not tell us about another change in circumstances within the prescribed time limits. On that occasion they did correct it on their S17 declaration but it was not picked up for enquiry.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)