CCM9370 - Cashcheque offences:
Investigation by Claimant Compliance Team: Penalties
If a penalty is appropriate, you should normally ask the
claimant(s) to enter into a contract settlement for the amount of
the penalty. Whether you include the pverpayment in the contract
settlement depends on the time at which you are in a position to
settle the case.
- Where it is before 5th April you should use the template at
CCM8750 or
CCM8770 for your letter of offer and
follow the guidance at
CCM8500 for the wording to be used for
the description of the penalty. Remember that you cannot ask the
claimant(s) to pay back the amount of the overpayment during the
year, so you should not include anything for the potential tax
credit overpayment in the contract.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
