Updates: Claimant Compliance Manual
2025
Receipt of Notice and evidence
Updated wording provided by OPG - WI494067
2022
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.
Added the full description of the CCRO - Claimant Compliance Risk Officer
Claimant Compliance Manual: recent changes
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Details of updates published in the Claimant Compliance Manual on 30 April 2012
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Claimant Compliance Manual: recent changes - September 2011
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Claimant Compliance Manual: recent changes - Mar 2011
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Claimant Compliance Manual: update index
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2021
Civil Partnership note added WI330758
Undisclosed Partners: Civil Partners
Civil Partnership note added WI330758
Undisclosed Partners: Reasons for Failure To Report A Partner
Civil Partnership note added WI330758
Undisclosed Partners: Gender Recognition - From April 2005
Civil Partnership note added WI330758
Undisclosed Partners: Notifying Your Conclusion
Civil Partnership note added WI330758
Undisclosed Partners: Recent separations
Civil Partnership note added WI330758
Undisclosed Partners: Separated couple living at the same address
Civil Partnership note added WI330758
Child Benefit and Tax Credits: Definition of Approved Training
WI332308 - Amendments made for Elizabeth Oliver
Liaison: External Links - DWP - Requesting Information from DWP
WI306687 - Amendment made to include email contact point for queries about JSA element of UC.
Hyperlink removed WI301829
Undisclosed Partners: List of Prohibited Relationships - Marriage
Hyperlink removed WI301829
Undisclosed Partners: Sexual Relationship
Hyperlink removed WI301829
Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - No new claim
Hyperlink removed WI301829
2020
Discrepancy Enquiries: Penalty Cases: Reviewing your decision when a claimant appeals
Amendments for CTC disability WI271869
Amendments for CTC disability WI271869
Amendments for CTC disability WI271869
Discrepancy Enquiries: Action: Reviewing your decision when a claimant appeals
Amendments for CTC disability WI271869
Amendments for CTC disability WI271869
Discrepancy Examinations: Action: Reviewing your decision when a customer appeals
Amendments for CTC disability WI271869
Overview: Working Hours Requirement
30 hour element Covid 19 added WI273095
Particular aspects: work & hours - qualifying hours and determining the number of hours worked
30 hour element for Covid 19 added WI273095
Amendments for CTC disability WI271869
Amendments to CTC disability WI271869
Amendment to Child Disability WI271869
Discrepancy Examinations and Enquiries: Information: How are Discrepancy cases identified?
Amendments to CTC disability element WI271869
Particular aspects: disability - claims to the disability element/severe disability element
Amendments to CTC disability WI271869
Particular aspects: child care - definition of a child
Amendments to Child Disability Payment WI271869
2019
Particular Aspects: Work & Hours - Remunerative Work and Hours Worked
Link to TCM0126200 added
Child Benefit and Tax Credits: Residence
Amendments for EU legislative changes WI181133
Amendments for EU legislative changes WI181133
Migrant Workers: What is a Migrant Worker?
Amendments for EU legislative changes WI181133
2018
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
Particular aspects: income: general
New supplementary payments payable in Scotland paragraph added
Update CCM links
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
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
Deliberate Error replaced with fraudulent/non fraudulent behaviour and hyperlinks checked to ensure readers are not being directed via old HMRC intranet
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
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)
Legal information: UK Visas and Immigration (UKVI)
Amended references to UK Borders Agency (UKBA) to UK Visas and Immigration (UKVI)
Amended short title to UK Visas and Immigration
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
Legal information: UK Visas and Immigration (UKVI)
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
Migrant workers: self employment claim - risks
Update for Data Protection Act changes 2018 for task 152883. J Miller
Update for Data Protection Act changes 2018 for task 152883. J Miller
Opening and Working Enquiries: No S18 decision notice issued
Removed reference to the 40 day BF period as this is no longer a requirement
Deleted last 2 paragraphs following removal of 40 day BF period wording
Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud
further wording removed for ceased link. Task 146671
Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud
Removal of Reference to 'Deliberate Error' , amended to 'fraud'. task 146671
Carer's Allowance Supplement paid in Scotland added in 2nd paragraph
Closing the enquiry: interaction with state benefits
Dept for Social Development changed to Dept for Communities
Particular aspects: child care - where child care is provided
Wales care provider paragraph amended
Penalties and interest: incorrect claims - penalty examples - enquiries or examinations
Deliberate Error replaced with fraudulent/non fraudulent and hyperlinks checked to ensure readers not being directed via the old HMRC intranet
Deliberate error replaced with fraudulent/non fraudulent behaviour and hyperlinks checked to ensure users are not being directed via the old HMRC intranet.
2017
Liaison: Human Intelligence (HumInt)
Task 4414. HumInt link updated
DfC added
Enquiries: Action: Preliminary checks
formatting amendments an broken links updated
amended point c as per current guidance, task 2023.
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.
Note added about withdrawal of cashcheques (1784)
Opening the Examination: Unannounced Visits
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
Working the examination: Meetings
reference to WTC/FS4 removed as leaflet withdrawn
2016
Post-award examinations: Action: Is a penalty appropriate?
Amended amount of risk from 拢2000 to 拢4000 for a penalty (Task 1676)
Discrepancy Examinations: Penalty Cases: Reviewing your decision when a claimant appeals
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 Enquiries: Penalty Cases: Award adjusted using claimant's information
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: Claimant does not respond to opening letter
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: Reviewing your decision when a claimant appeals
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: Error and Fraud Analysis Programme Enquiries
Minor formatting amendment to delete reference to obsolete guidance
Discrepancy Enquiries: Penalty Cases: Overview
block quote removed
Discrepancy Enquiries: Penalty Cases: Claimant agrees HMRC information
Minor formatting amendment amendment to delete reference to obsolete guidance
Particular aspects: income: general
Added Northern Ireland supplementary payments (Task 1645)
Note added to advise that the P9D and the 拢8500 earnings limit were abolished as from 6/4/16 (Task 1613)
Opening and Working Enquiries: Completion applications - following issue of formal notice
Task 1258 - remove reference to discovery enquiry and amend S16(2) to S16(1)
Task 1258 - remove reference to discovery enquiry.
Discovery Decisions: Example of reasonable grounds for believing
Task 1258 - remove reference to discovery enquiry and change to discovery decision.
Penalties and interest: open enquiry - S19(2) request for information
Task 1258 - remove reference to 'Discovery Enquiries'.
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.
Task 1258 - remove reference to discovery enquiries and change to 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: SA enquiry closed
Task 1258 - change open a discovery enquiry to make 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.
Discovery Decisions: Earliest date at which Discovery Decision should be made
Task 1258 - change opening a discovery enquiry to making a discovery decision.
Discovery Decisions: Fraud or neglect - Opening the discovery enquiry
Archived. Task 1258
Undisclosed Partners: Enquiries and Examinations for Same-Sex Couples
Amended to include information on same sex marriage. (Task 316)
Undisclosed Partners: Couples who are Unmarried and Not Civil Partners
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: Living in the Same Household
Amended to add same sex marriage information. (Task 316)
Undisclosed Partners: Evidence in the Standard Intelligence Package
Amended to add same sex marriage information. (Task 316) - also bullets reformatted
Undisclosed Partners: Reasons for Failure To Report A Partner
updated to include information on same sex marriages. (Task 316)
Deliberate error replace with fraudulent or non fraudulent behaviour. task 173
Penalties and interest: incorrect claims - meaning of fraudulent behaviour
Deliberate error replaced with fraudulent or non fraudulent
and reference to Deliberate error replaced with Negligent or Fraudulent Behaviour
Undisclosed Partners: Recovery of Overpayments from 18 January 2010 - Fraud
wording - deliberate error replaced with Negligent or Fraudulent Behaviour
wording - deliberate error replace with negligent or fraudulent behaviour