CCM10770 – Penalties and Interest: Incorrect Claims – Over-Claims Arising from More Than One Behaviour Category - Enquiries or Examinations Opened on or after 6 April 2008

In the course of an examination or enquiry you may identify over-claims which result from errors in more than one penalty category. For example, you may discover that a claimant who has invented a child (a Deliberate Error – penalty at 25%) has also mis-calculated their income (a Failure to Take Reasonable Care - penalty at 15%).

In these instances the penalty should be calculated at the higher rate.

(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)