CCM10755 – Penalties and Interest: Incorrect Claims – Examples of Deliberate Error - Enquiries or Examinations Opened on or after 6 April 2008
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Example 1
Sharon is entitled to WTC because she is 25 years old, single
and works over 30 hours. However, Sharon also claimed for a child
that did not exist in order to receive CTC. She said she did it
because she did not understand the tax credits system. This is a
Deliberate Error, because Sharon claimed for a fictitious child.
Sharon’s excuse is irrelevant because her lack of
knowledge of the tax credits system did not influence her decision
to knowingly supply wrong information. This was a Deliberate
Error.
Example 2
Kimberley D showed child care costs of £75 per week. An enquiry established that she did not pay for childcare. Kimberley D says she had made the claim because her friend told her that she was claiming £75 per week for childcare. This amounts to a Deliberate Error for claiming for fictitious child care costs.
Example 3
Rhys was contracted to work 20 hours a week. On his claim for
WTC he said he worked 36 hours a week. When asked why, Rhys said
that he realised that as a single person he wasn’t entitled
to tax credits unless he worked 30 hours a week and so he made up
the number of hours in order to qualify for entitlement. This was a
Deliberate Error.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Example 4
Nicola submitted a claim as a single person. The enquiry established she was living with her husband. Nicola says she did not include her husband because he does not help her with the costs of bringing up her children from a previous marriage. This amounts to a Deliberate Error. It is not credible that a person who is married (and not separated) would think they are single.
