| CCM10020 |
Penalty Overview |
| CCM10135 |
Overview of Failure to Notify a Change of Circumstances |
| CCM10140 |
Failure to notify Change of Circumstances |
| CCM10150 |
Failure to notify Change of Circumstances - amount of the penalty |
| 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 |
| CCM10210 |
Supplying Incorrect Information |
| CCM10220 |
Failure to supply information - S32(1) Penalties |
| CCM10235 |
S14(2), S15(2), S16(3) notices |
| CCM10250 |
No reply to S17 notice |
| CCM10255 |
Open Examination - S18(10) request for further information or evidence |
| CCM10260 |
Open Enquiry - S19(2) request for information |
| 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 - General |
| CCM10410 |
Interest on Penalties - 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 - Letter of offer |
| CCM10610 |
Guidance or Advice is found to be Incorrect |
| CCM10620 |
Guidance or Advice is found to be 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 and Penalties |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| CCM10700 |
Identifying Incorrect Claims - Enquiries or Examinations |
| CCM10710 |
Incorrect Claims - Behaviours Leading to a Penalty - Enquiries or Examinations |
| CCM10715 |
Incorrect Claims - Establishing which Behaviour Category Applies - Enquiries or Examinations |
| CCM10720 |
Incorrect Claims - Meaning of Mistake or Misunderstanding - Enquiries or Examinations |
| CCM10730 |
Incorrect Claims - Meaning of Failure to Take Reasonable Care - Enquiries or Examinations |
| CCM10735 |
Incorrect Claims - Examples of Failure to Take Reasonable Care - Enquiries or Examinations |
| CCM10740 |
Incorrect Claims - Meaning of Serious Error - Enquiries or Examinations |
| CCM10750 |
Incorrect Claims - Meaning of Deliberate Error - Enquiries or Examinations |
| CCM10755 |
Incorrect Claims - Examples of Deliberate Error - Enquiries or Examinations |
| CCM10760 |
Incorrect Claims - Meaning of Deliberate and Systematic Over-Claims - Enquiries or Examinations |
| CCM10765 |
Incorrect Claims - Examples of Deliberate and Systematic Over-Claims - Enquiries or Examinations |
| CCM10770 |
Incorrect Claims - Over-Claims Arising from More than One Behaviour Category - Enquiries or Examinations |
| CCM10780 |
Incorrect Claims - Penalty Reduction for Voluntary Disclosure - Enquiries or Examinations |
| (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 |
| CCM10795 |
Incorrect Claims - Pre-Award or Early Challenges - Enquiries or Examinations |
| CCM10800 |
Incorrect Claims - Penalty Examples - Enquiries or Examinations |
| CCM10810 |
Incorrect Claims - Incorrect statement on S17 due to deliberate error or failure to take reasonable care. |
