COP 26 Responsibilities (AG)

 

To establish if HM Revenue & Customs (HMRC) and the claimant have met their responsibilities, consider steps 1 - 10 below

1To determine if HMRC has met its responsibilities, follow the guidance in Responsibilities Of HMRC And The Claimant
  • When you have decided whether or not HMRC has met all of its responsibilities, go to step 2
2To determine if the claimant has met their responsibilities, follow the guidance in Responsibilities Of HMRC And The Claimant
  • When you have decided whether or not the claimant has met all of their responsibilities, go to step 3
3Establish if there were any exceptional circumstances that prevented the claimant from meeting their responsibilities or where the claimant has met their responsibilities, delayed them from telling us about a change or mistake as soon as they would otherwise have done

For example: The death of a close relative, serious illness or flooding of the claimant’s home delayed them from telling us about a change of circumstances or a mistake we have made

Notes: Exceptional circumstances do not have to be rare. An acceptable alternative meaning of exceptional circumstances is strong reasons

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • If there are no exceptional circumstances and both HMRC and the claimant failed to meet one or more of their responsibilities, go to step 4
     
  • If there are no exceptional circumstances and HMRC met all of its responsibilities but the claimant failed to meet one or more of their responsibilities, go to step 10
     
  • If there are no exceptional circumstances and both HMRC and the claimant met all of their responsibilities, go to step 10
For example: On 10/05/2008 the claimant reports that a child left the household on 25/04/2008. We correctly process the change on 16/05/2008. The claimant subsequently disputes the resulting overpayment, but it continues to be recoverable because we have met our responsibilities
  • If there are no exceptional circumstances, the claimant met all of their responsibilities, but HMRC failed to meet one of its responsibilities, go to step 6
     
  • If there are exceptional circumstances
  • The case worker’s name and contact details
     
  • Details of exceptional circumstances
     
  • Any / all relevant dates
  • If your HO manager
  • Accepts that the exceptional circumstances prevented the claimant from meeting their responsibilities, or caused the delay for the whole of the overpayment period, go to step 8
     
  • Accepts that the exceptional circumstances prevented the claimant from meeting their responsibilities, or caused the delay for part of the overpayment period, go to step 9
     
  • Does not accept that the exceptional circumstances prevented the claimant from meeting their responsibilities and both HMRC and the claimant failed to meet one or more of their responsibilities, go to step 4
     
  • Does not accept that the exceptional circumstances prevented the claimant from meeting their responsibilities, or caused the delay and HMRC met all of its responsibilities, go to step 10
4Has the dispute been made on an overpayment occurring in the 2008-2009 tax year or a subsequent tax year?
  • No the dispute is for an earlier tax year, go to step 5
     
  • Yes, the dispute is for the 2008-2009 or a subsequent tax year. Has the claimant notified HMRC of a mistake more than 30 days after receiving the award notice?
For example: The claimant notifies HMRC of the birth of a child on 28/04/2008. HMRC applies the change incorrectly on 30/04/2008 by adding 2 children. The claimant does not tell HMRC about the mistake until 10/06/2008, more than 30 days after the award notice was issued. HMRC corrects the mistake on 15/06/2008

In the above example, HMRC would remit the overpayment from 10/06/2008 to 15/06/2008

Note: To calculate the received date of the award notice add 4 days to the award issue date shown on the Select Award screen in Function VIEW AWARD
  • Yes the claimant has notified HMRC of a mistake more than 30 days after receiving the award notice. The overpayment is not recoverable from the date the claimant tells us about our mistake to the date we process the correction, go to step 6
     
  • No the claimant has not notified HMRC of a mistake more than 30 days after receiving the award notice, go to step 6
5Has the claimant failed to notify HMRC of a mistake promptly after receiving the award notice?

For example: The claimant notifies HMRC of the birth of a child on 28/04/2007. HMRC applies the change incorrectly on 30/04/2007 by adding 2 children. The claimant does not tell HMRC about the mistake until 30/07/2007. HMRC corrects the mistake on 05/08/2007

In the above example, it is decided the claimant has not notified the mistake promptly, so HMRC should remit the overpayment for the period from 30/07/2007 to 05/08/2007 only

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: To calculate the received date of the award notice add 4 days to the award issue date shown on the Select Award screen in Function VIEW AWARD
  • Yes the claimant has failed to notify HMRC of a mistake promptly after receiving the award notice. The overpayment is not recoverable from the date the claimant tells us about our mistake to the date we process the correction, go to step 6
     
  • No the claimant has not failed to notify HMRC of a mistake promptly after receiving the award notice, go to step 6
6Has HMRC delayed processing a change of circumstances for more than 30 days?

For example: The claimant notifies HMRC that a child left the household on 28/04/2007. HMRC’s 30 day time limit for making the change ends on 27/05/2007, but HMRC does not apply the change until 10/07/2007

In the above example, the overpayment for the period from 28/05/2007 to 10/07/2007 would be non recoverable
  • Yes HMRC has delayed processing a change of circumstances for more than 30 days. The overpayment is not recoverable between the end of HMRC’s 30 day time limit for applying the change and the date the change was processed
  • Has the claimant failed to meet their responsibilities?
  • Yes the claimant has failed to meet their responsibilities, go to step 9
     
  • No the claimant has not failed to meet their responsibilities, go to step 7
  • No HMRC has not delayed processing a change of circumstances for more than 30 days
  • Has the claimant failed to meet their responsibilities?
  • Yes the claimant has failed to meet their responsibilities, go to step 9
     
  • No the claimant has not failed to meet their responsibilities, go to step 7
7Has HMRC incorrectly processed a change of circumstances that has contributed to the overpayment?

For example: The claimant’s working hours reduce from 35 to 29 on 02/06/2008. The claimant reports the change on 20/06/2008 and on 24/06/2008 his hours are incorrectly captured as 30. The claimant reports the mistake on 01/07/2008 and his hours are corrected on the same day

In the above example, the overpayment from 20/06/2008 to 01/07/2008 due to HMRC recording the working hours incorrectly would be non recoverable, but the overpayment from 02/06/2008 to 19/06/2008 would remain recoverable
  • Yes HMRC has incorrectly processed a change of circumstances that has contributed to the overpayment. The amount of the overpayment due to HMRC’s error is not recoverable
  • If the whole of the overpayment is due to HMRC failing to meet its responsibilities, go to step 8
     
  • If only part of the overpayment is due to HMRC failing to meet its responsibilities, go to step 9
  • No HMRC has not incorrectly processed a change of circumstances that has contributed to the overpayment
  • If the whole of the overpayment is due to HMRC failing to meet its responsibilities, go to step 8
     
  • If part of the overpayment is due to HMRC failing to meet its responsibilities, go to step 9
8The overpayment is not recoverable. Return to the guidance in Calculate And Remit An Overpayment - For Cases Suspended Before 30/10/06, Calculate And Remit An Overpayment - For Cases Suspended On Or After 30/10/06 or the Overpayment related SOP at the point where you left it to continue with your action to remit the overpayment
9The overpayment is a partial remission. Return to the guidance in Calculate And Remit An Overpayment - For Cases Suspended Before 30/10/06, Calculate And Remit An Overpayment - For Cases Suspended On Or After 30/10/06 or the Overpayment related SOP at the point where you left it to continue your action to partially remit the overpayment and consider hardship
10The overpayment is recoverable. Return to the guidance in Calculate And Remit An Overpayment - For Cases Suspended Before 30/10/06, Calculate And Remit An Overpayment - For Cases Suspended On Or After 30/10/06 or the Overpayment related SOP at the point where you left it to continue with your action to reinstate recovery of the overpayment

 

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