CCM10765 – Penalties and Interest: Incorrect Claims – Examples of Deliberate and Systematic Over-Claims - 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

Further to Example 2 in CCM10755: After the enquiry had finished Kimberley D rang the Helpline to report that she paid child care costs of £75 per week. An enquiry confirmed that she still did not pay for childcare, but Kimberley D said she thought it was unfair that her friend could claim money for childcare but she could not, so she had repeated the claim. This was another Deliberate Error. The claim form and the accompanying notes make it clear that to make a claim for childcare costs the claimant has to be paying for childcare. Kimberley D had been clearly told before that her claim was incorrect and that a higher penalty may arise if she repeated the error. This is a Deliberate and Systematic Over-claim.

Kimberley D should also be advised to ask for help in future from our Call Centre or Enquiry Centre, or a reliable external source.

Example 2

Amy is awarded WTC & CTC of £9570. An enquiry established that Amy was entitled to WTC only and the 3 children she had claimed for did not exist. Amy was actually entitled to only £1779 WTC, an over-claim of tax credits of £7791. Amy had made a Deliberate Error on a previous enquiry and this second incident was a Deliberate and Systematic Over-claim.