CCM10370 - Penalties and Interest

A penalty followed by a Change of Circumstances or Income

Where we charge a penalty as a result of a successful Section 15 or 16 in-year examination or a failure to notify a change of circumstance, the claimant(s) circumstances or income might change later in the year. This does not require an amendment to the penalty. The penalty has been charged because of the previous offence and will reflect the relevant factors at that time.

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