CCM8410 - Closing the Examination: Establishing the Ability to Meet the Settlement

In most examinations the claimant’s ability to meet the settlement will not be a serious issue. This is because most examinations will not include a recovery of the overpaid credits (if any) in-year. Where you will only be recovering the penalty at the time you close your examination, you should be aware of the following guidance in case the claimant has serious financial difficulties, but in most cases means will not be an issue.

Where you will be recovering overpaid credits and penalties because the overpayment can be recovered in-year under S28(6) or an earlier year is involved you will need to keep the claimant’s ability to meet the settlement in mind.