CCM10080 - Penalties and Interest: Incorrect Claims - Percentage of Over- Claimed Credits – Enquiries or Examinations Opened on or before 5 April 2008


Percentage of over-claimed credits - this compares the amount of credits they over-claimed with the amount that was originally claimed as a result of the incorrect statement or declaration.

To arrive at the percentage you divide the amount of the over-claimed credits by the total amount claimed and then multiply by 100. For example the claimant claims WTC and CTC and is awarded £5,609.20 for the year (£107.87 per week). Following a Section 16 examination you establish the correct credits are £4,517.20. The over-claim is therefore £1,092 (£21 per week). The percentage of over-claimed credits is:


£1,092 divided by £5,609.20 x 100 = 19%

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

You will get the same percentage if you compare £21 per week with £107.87per week.