Hayley has been receiving £75 per week CTC by cashcheque.
Hayley cannot find her two most recent cashcheques anywhere and
after searching her house she reports the loss to the Police and
then the Helpline. The Helpline issue a form TC241. Hayley
completes and signs the declaration of the loss (on form TC241). On
receipt of the TC241 the Missing Payment Team (MPT) issues a
cashcheque to cover the £150. Having cashed the £150
replacement cashcheque Hayley finds the missing cashcheques at the
bottom of her shopping bag. She decides no one will know if she
cashes them.
Hayley has committed an offence as she obtained £150
that she was not entitled to. Although the reported loss was made
in good faith, Hayley knew she was not entitled to receive the
extra £150 and once she found the original cashcheques she
should have returned them to HMRC.
