CCM10715 – Penalties and Interest: Incorrect Claims – Establishing Which Behaviour Category Applies - Enquiries or Examinations Opened on or after 6 April 2008
In all cases where there has been an incorrect claim and you
will be considering a penalty you must establish why the claimant
made the error. You will then need to decide which behaviour
category their action falls into – see
CCM10720-10765. Once it is likely that a
penalty may be charged you should explain to the claimant their
rights as explained in
CCM8310 for examinations and
CCM14230 for enquiries.
In all cases where you consider a penalty should be imposed
you must explain to the claimant(s) why you consider their actions
amount to neglect and invite their comments. You can do this at a
meeting or in a letter. If you deal with this at a meeting your
notes must fully record what you said and their response.
If you become aware of the possibility of penalties during a
telephone conversation with the claimant(s) you will need to stop
the conversation and say you will be putting your thoughts in
writing. See
CCM8320 and
CCM14240.
Where a behaviour category leads to a penalty, you must
apply the guidance in the CCM in a consistent, fair but firm
manner. Although you might understand why the claimant made a wrong
claim this should not affect the consequences of them doing so.
Your role is to explain what they have done wrong, correct this for
the future and deal with the past.
You should always record the reason for your decision to
charge a penalty on form 94NTC. You should also always record the
reason for your decision not to charge a penalty with a note on
file, as the repetition of a particular behaviour can influence the
amount of a later 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)
