| CCM10020 | Penalty Overview |
| CCM10030 | Claimant Penalties |
| CCM10040 | Incorrect Claims -
Overview |
| CCM10050 | Identifying Incorrect
Claims – Enquiries or Examinations Opened on or before 5
April 2008 |
| CCM10060 | Incorrect Claims –
Meaning of Neglect |
| CCM10063 | Incorrect Claims –
Establishing Neglect – Enquiries or Examinations Opened on or
before 5 April 2008 |
| CCM10065 | Incorrect Claims –
Examples of Neglect |
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) |
| CCM10080 | Incorrect Claims -
Percentage of Over-Claimed Credits – Enquiries or
Examinations Opened on or before 5 April 2008 |
| CCM10090 | Incorrect Claims -
Challenged by HMRC – Enquiries or Examinations Opened on or
before 5 April 2008 |
| CCM10100 | Incorrect Claims -
Disclosure / Co-operation – Enquiries or Examinations Opened
on or before 5 April 2008 |
| CCM10105 | Incorrect Claims - No
Adjustment to the Award – Enquiries or Examinations Opened on
or before 5 April 2008 |
| CCM10110 | Incorrect Claims -
Penalty Examples – Enquiries or Examinations Opened on or
before 5 April 2008 |
| CCM10120 | Incorrect Claims -
Pre-award or Early Challenges – Enquiries or Examinations
Opened on or before 5 April 2008 |
| CCM10130 | Overview of Failure to
Notify a Change of Circumstances – up to 5 April 2007 |
| CCM10135 | Overview of Failure to
Notify a Change of Circumstances – from 6 April 2007 |
| CCM10140 | Failure to notify Change
of Circumstances |
| CCM10150 | Failure to notify Change
of Circumstances - amount of the penalty |
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) |
| CCM10160 | Failure to notify Change
of Circumstances - Penalty Examples |
| CCM10165 | Date the Claimant Becomes
Aware of the Change of Circumstances |
| CCM10170 | Failure to notify Change
of Circumstances - Reasonable Excuse |
| CCM10180 | Example of Reasonable
Excuse for Not Notifying a Change of Circumstances |
| CCM10190 | Incorrect Notification of
Change of Circumstances |
| CCM10200 | Incorrect Notification of
Change of Circumstances - Examples |
| CCM10210 | Supplying Incorrect
Information |
| CCM10220 | Failure to supply
information - general |
| CCM10230 | Purpose of S32(1)
Penalties |
| CCM10235 | S14(2) notice |
| CCM10240 | S15(2) notice |
| CCM10245 | S16(3) notice |
| CCM10250 | S17 notice |
| CCM10255 | S18(10) notice |
| CCM10260 | S19(2) notice |
| CCM10270 | Making a decision |
| CCM10280 | Penalty warning
letter |
| CCM10290 | Third party
penalties |
| CCM10300 | Penalty Proceedings -
Referral to the Tribunals Service |
| CCM10370 | A penalty followed by a
Change of Circumstances or Income |
| CCM10380 | More than one type of
penalty incurred |
| CCM10385 | Appeals against
Penalties |
| CCM10390 | Interest |
| CCM10400 | Interest on Penalties -
General |
| CCM10410 | Interest on Penalties
– lump sum penalty-only letter of offer |
| CCM10420 | Interest on Penalties
– Instalment penalty-only letter of offer |
| CCM10430 | Interest on Overpaid
Credits - General |
| CCM10435 | Interest on Overpaid
Credits - Continuing Awards |
| CCM10440 | Interest on overpaid
credits – lump sum letters of offer |
| CCM10450 | Example of interest on
penalties and overpaid credits |
| CCM10460 | Calculation of interest
– Delay in settlement |
| CCM10470 | Interest on overpaid
credits – Instalment offers |
| CCM10600 | Penalties - Special
Circumstances Overview |
| CCM10610 | Guidance or Advice is
found to be Incorrect |
| CCM10620 | Guidance or Advice is
Incorrect - Incorrect Claims |
| CCM10630 | Guidance or Advice is
Incorrect - Failure to notify Change of Circumstances |
| CCM10640 | Non HMRC guidance or
Advice is Incorrect |
| CCM10650 | Provisional Nil
Awards |
| CCM10660 | Provisional Nil Awards
and Penalties |
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) |
| CCM10700 | Identifying Incorrect
Claims – Enquiries or Examinations Opened on or after 6 April
2008 |
| CCM10710 | Incorrect Claims –
Behaviours Leading to a Penalty - Enquiries or Examinations Opened
on or after 6 April 2008 |
| CCM10715 | Incorrect Claims –
Establishing which Behaviour Category Applies - Enquiries or
Examinations Opened on or after 6 April 2008 |
| CCM10720 | Incorrect Claims –
Meaning of Mistake or Misunderstanding - Enquiries or Examinations
Opened on or after 6 April 2008 |
| CCM10725 | Incorrect Claims –
Examples of Mistake or Misunderstanding - Enquiries or Examinations
Opened on or after 6 April 2008 |
| CCM10730 | Incorrect Claims –
Meaning of Failure to Take Reasonable Care - Enquiries or
Examinations Opened on or after 6 April 2008 |
| CCM10735 | Incorrect Claims –
Examples of Failure to Take Reasonable Care - Enquiries or
Examinations Opened on or after 6 April 2008 |
| CCM10740 | Incorrect Claims –
Meaning of Serious Error - Enquiries or Examinations Opened on or
after 6 April 2008 |
| CCM10745 | Incorrect Claims –
Examples of Serious Error - Enquiries or Examinations Opened on or
after 6 April 2008 |
| CCM10750 | Incorrect Claims –
Meaning of Deliberate Error - Enquiries or Examinations Opened on
or after 6 April 2008 |
| CCM10755 | Incorrect Claims –
Examples of Deliberate Error - Enquiries or Examinations Opened on
or after 6 April 2008 |
| CCM10760 | Incorrect Claims –
Meaning of Deliberate and Systematic Over-Claims - Enquiries or
Examinations Opened on or after 6 April 2008 |
| CCM10765 | Incorrect Claims –
Examples of Deliberate and Systematic Over-Claims - Enquiries or
Examinations Opened on or after 6 April 2008 |
| CCM10770 | Incorrect Claims –
Over-Claims Arising from More than One Behaviour Category -
Enquiries or Examinations Opened on or after 6 April 2008 |
| CCM10780 | Incorrect Claims –
Penalty Reduction for Voluntary Disclosure - Enquiries or
Examinations Opened on or after 6 April 2008 |
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000) |
| CCM10790 | Incorrect Claims –
Amount of the Penalty - Enquiries or Examinations Opened on or
after 6 April 2008 |
| CCM10795 | Incorrect Claims –
Pre-Award or Early Challenges - Enquiries or Examinations Opened on
or after 6 April 2008 |
| CCM10800 | Incorrect Claims –
Penalty Examples - Enquiries or Examinations Opened on or after 6
April 2008 |
