CCM18260 - Child Benefit and Tax Credits:
Information Powers - Failure to Comply With Notice
Tax credits
If the claimant(s) fails to comply with the information notice,
there is a range of actions you can take. You should consider them
in each case based on its merits. You can:
- make an initial decision on whether to
make the award and, if so, at what rate (S14 - pre- award
examinations)
- make a revised decision on whether to
amend the award to take account of the notified change of
circumstances (S15 - unprocessed Change of Circumstances)
- amend or terminate the award (S16 -
post-award examination, S.19 - enquiry)
- take steps to charge a penalty.
Guidance on when to follow the penalty route and when to amend
or terminate the award is included at
CCM5210. Guidance on the procedures for
charging penalties for failure to comply with an information notice
can be found at
CCM10220.
Child Benefit
Pre-decision – you should make a decision that there is no
entitlement to Child Benefit
- If there is no entitlement to either tax
credits or Child Benefit you should send the letter at CCM 21610
using the wording in (option a).
- If there is an entitlement to tax credits
and an entitlement to Child Benefit you should use the wording in
(option b).
- If there is an entitlement to tax credits
(WTC) but not to Child Benefit you should use the wording in
(option c).
Child Benefit in payment
You should suspend payment of child benefit and terminate the
award 1 month later.
