CCM10200 - Penalties and Interest: Incorrect Notification of Change of Circumstances - Examples

Example 1

Jimmy claims tax credits for 2005/2006. On 7 July 2005 he notifies HMRC that his childcare costs for his son Billy have changed. Instead of paying Kozytots Nursery he is now paying Sunny Days Nursery. On 1 November 2005 you open a Section 16 examination as you have received information that Billy never went to Sunny Days Nursery. After some delays Jimmy eventually admits that his notification was incorrect. When Billy left Kozytots he was then looked after by his grandmother. As a result of this out of Jimmy’s total credits of £128 per week, some £75 per week has been correctly paid.

(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)