CCM - Recent changes to this manual

Below are details of the amendments that were published on 1 November 2005 (see the update index for all updates).

SectionTitle and details of update
CCM2090Compliance Strategy: Randomly Selected Enquiries
CCM3000Liaison: Contents
CCM3070Liaison: Internal Links – Self Assessment (SA)
CCM3080Liaison: Links between Tax Credits and SA
CCM3085Liaison: Claimant Compliance Officer uncovers income issues during a Tax Credits Enquiry or Examination
(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)
CCM4230Opening the Examination: Types of Information to be Requested
CCM4260Opening the Examination: Unannounced Visits
CCM5000Working the Examination: Contents
CCM5020Working the Examination: Obtaining Information from Claimants
CCM5030Working the Examination: Options if Information Requested is Not Received or Letter Returned RLS
CCM5040Working the Examination: Child Benefit Information – Formal Action to Progress the Examination
CCM5190Working the Examination: Inability to Comply
CCM5200Working the Examination: Failure to Comply with an Information Notice
(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)
CCM5215Working the Examination: Pre-Award Examinations – Failure to Supply Information – Action Required
CCM5230Working the Examination: Issuing the Letter concluding Pre-Award Examination
CCM5240Working the Examination: Failure to Comply with Information Notice: unprocessed CoC and No Open Examination
CCM5250Working the Examination: Failure to Comply with an Information Notice: Post Award
CCM5260Working the Examination: Factors to Consider in Deciding Whether to Amend or Terminate the Award or issue a Formal Notice
CCM5270Working the Examination: When to Terminate/Amend
CCM5280Working the Examination: Failure to Comply with an Information Notice: Unprocessed CoC and Open Examination
CCM5285Working the Examination: Pre-Award Letter Returned RLS or Address is False
CCM5287Working the Examination: Post Award – Letter Returned RLS or Address is False
CCM5290Working the Examination: Making Initial or Revised Decisions/ Amending or Terminating Awards without first issuing Formal Information Notices
CCM5300Working the Examination: Pre-Award Examinations – Failure to Comply with an Information Notice
CCM5310Working the Examination: Failure to Supply Information – Unprocessed CoC
CCM6000Particular Aspects: Contents
CCM6020Particular Aspects: Undeclared Partner – Living Together as Husband and Wife (LTAHAW)
Page Deleted
(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)
CCM6030Particular Aspects: Undeclared Partner – Failure to declare a partner
Page Deleted
(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)
CCM6040Particular Aspects: Undeclared Partner – List of criteria to be considered
Page Deleted
(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)
CCM6050Particular Aspects: Undeclared Partner – Living in the same household
Page Deleted
(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)
CCM6060Particular Aspects: Undeclared Partner – Absences from the home
Page Deleted
(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)
CCM6070Particular Aspects: Undeclared Partner – Stability of relationship
Page Deleted
(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)
CCM6080Particular Aspects: Undeclared Partner – Financial Support
Page Deleted
(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)
CCM6090-CCM6200Particular Aspects
Pages deleted
CCM7510Discrepancy Enquiries: Working and Closing the Discrepancy Enquiry – Claimant(s) maintains no other employments or that the figure they have used is correct
CCM8125Closing the Examination: In-Year Recoveries
CCM8440Closing the Examination: Instalment Offers
CCM8620Closing the Examination: Submissions of Offers to Cross-Cutting Policy (STU)
CCM8730Closing the Examination – Interaction with WFTC/DPTC
CCM10000Penalties and Interest: Contents
CCM10060Penalties and Interest: Incorrect Claims – Meaning of Neglect
CCM10063Penalties and Interest: Incorrect Claims – Establishing Neglect
CCM10065Penalties and Interest: Incorrect Claims – Examples of Neglect
CCM10090Penalties and Interest: Incorrect Claims – Challenge by HMRC
CCM12000Opening and Working Enquiries: Contents
CCM12010Opening and Working Enquiries: Enquiries – General
(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)
CCM12113Opening and Working Enquiries: Enquiry Notice returned RLS – Considering the Current Year
CCM12600Opening and Working Enquiries: Interaction between SA and TC enquiries – overview
CCM12700Opening and Working Enquiries: Taxpayer/Claimant is a Partner in a Business – Impact on Tax Credits Enquiry Windows
CCM12710Opening and Working Enquiries: Taxpayer is a Tax Credits Claimant and there are No Identifiable Tax Credit Risks other than Income
CCM12720Opening and Working Enquiries: Taxpayer is a Tax Credits Claimant and the SA Enquiry uncovered Tax Credit Risks other than Income
CCM12730Opening and Working Enquiries: Taxpayer is a Tax Credits Claimant and the CCRO Identified Tax Credits Risks other than Income from the outset
CCM12740Opening and Working Enquiries: Tax Credit Enquiry Already Opened and Closed
CCM14000Closing the Enquiry: Contents
CCM14010Closing the Enquiry: Overview of Closing the Enquiry
CCM14400Closing the Enquiry: Submissions of Offers to Cross-Cutting Policy (Stockport Technical Unit)
CCM14490Closing the Enquiry: Interaction with WFTC/DPTC
CCM14500Closing the Enquiry: SA and TC Enquiries – Closure of Cases and Accounting Procedures
CCM14510Closing the Enquiry: SA and TC Enquiries – Failure to Negotiate a Settlement/Formal Proceedings
CCM15060Undisclosed Partners: Balance of Evidence