| CBTM05250 | Meaning of failure to disclose |
| CBTM05260 | Points to consider |
| CBTM05261 | Disclosure |
| CBTM05262 | The duty to disclose |
| CBTM05270 | The legal duty to disclose (general) |
| CBTM05271 | Failure to comply with legal duty to disclose specified changes in relation to entitlement |
| CBTM05272 | Failure to comply with legal duty to disclose specified changes in relation to payment of benefit |
| CBTM05273 | Failure to comply with legal duty to disclose other changes relating to entitlement to, or payment of, benefit |
| CBTM05274 | Disclosure reasonably to be expected |
| CBTM05280 | Material fact already known by Her Majesty's Revenue & Customs |
| CBTM05290 | Disclosure by a third party |
