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Ali M-W
Mod


3558 Posts

Posted - 12/11/2008 :  08:33:09  Show Profile Send Ali M-W a Private Message
Here's what HMRC says about its - and ours (after the event) responsibilities:

Responsibilities Of HMRC And The Claimant (Info)


HM Revenue & Customs (HMRC) and the claimant must meet the following responsibilities throughout a tax credit award to reduce the chance of an overpayment happening.

These responsibilities are

HMRC will

Give the claimant correct advice based on the information they give us

Accurately record the information the claimant provides when making or renewing a claim and use that information to calculate and pay tax credits

Include information the claimant has given us about their family and income when we issue an award notice and if the claimant tells us that the award notice is wrong, correct the mistake and send an amended award notice

Accurately record changes the claimant tells us about and send a new award notice within 30 days

Not hold the claimant responsible for any overpayment that occurs because we have made a mistake and failed to correct it when the claimant tells us about it
The claimant will
Give HMRC accurate and up to date information when they make or renew their claim

Tell HMRC about any changes that occur throughout the year so that we have accurate and up to date information

Use the checklist (TC602(SN)) that is sent with each award notice to check all the items listed and tell us within 30 days if anything is wrong, missing or incomplete. The 30 day rule will apply from the date the claimant received their 2008-2009 renewal pack. This date can be obtained from the View S17 Details screen in Function VIEW S17 DETAILS and you will need to allow 4 days for postage

For example: If the claimant notified us of a mistake more than 30 days after receiving their award notice but within 30 days of receiving their renewal pack, then the claimant has met their responsibilities

Tell HMRC about changes that must be reported within a month of them occurring. For more information, see Changes That Must Be Reported Within A Month Of Them Occurring

Check that the payments they receive from us every week or every four weeks match the amounts we told them about on their award notice. And tell us if they have received payments that did not match the amount that was shown on the award notice during the time the overpayment arose
Notes:
It is in the claimant’s interests to report a change of circumstances as soon as possible to reduce any overpayment that might arise as a result of that change

Where payment is made into a bank account the claimant must tell us as soon as they notice the overpayment. Some claimants may not receive a statement until more than a month after receiving an award notice. It will also take some claimants longer to check their accounts, for example those with Post Office card accounts who may need to go to a Post Office to check the amounts they receive

The requirement for claimants to tell us within 30 days about a mistake we have made on their award notice or with their payments will apply to all overpayments occurring from 06/04/2008. If you are dealing with an overpayment that arose in a tax year before 2008-2009 the claimant must still tell us about our mistake promptly (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Where HMRC

Fails to meet its responsibilities and this causes a tax credits overpayment, and the claimant has met all their responsibilities, then HMRC should not seek to recover that overpayment

Fails to apply a change of circumstances correctly and this increases an overpayment, HMRC should not seek to recover the amount of the overpayment that arose as a result of that mistake
For example: A claimant’s working hours reduce from 35 to 29 on 02/06/2008. He 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. HMRC should not seek to recover the overpayment that arose from 20/06/2008, when the claimant reported the change to 01/07/2008, when the mistake was corrected. Any overpayment that arose from 02/06/2008 to 19/06/2008 remains recoverable
Meets all its responsibilities and the claimant has failed to meet one or more of their responsibilities, HMRC will normally continue to recover the overpayment. However there may be exceptional circumstances that mean the claimant was prevented from meeting their responsibilities
Exceptional circumstances will be considered by your HO manager

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Go use it and win!!!

Morpheus: They are the gatekeepers, they are guarding all the doors and holding all the keys.

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Ali M-W
Mod



3558 Posts

Posted - 12/11/2008 :  08:35:06  Show Profile Send Ali M-W a Private Message
Don't worry if you couldn't meet responsibilities HMRC never told you about until umpteen years later - just quote what they've done and how they have messed up on their own responsibilities and see where that gets you!

Morpheus: They are the gatekeepers, they are guarding all the doors and holding all the keys.
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auntieh
Rank; Really should become a politician



United Kingdom
625 Posts

Posted - 12/11/2008 :  21:08:48  Show Profile Send auntieh a Private Message
Thank you for this Ali. Has it been established whether the new code applies retrospectively to overpayments like mine that date back to 03/04? Even my dispute predates the new COP.

Auntie

"You can dress a pig in a suit but you can't stop it grunting"
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Ali M-W
Mod



3558 Posts

Posted - 13/11/2008 :  08:32:41  Show Profile Send Ali M-W a Private Message
Auntie, I think it does. I think I can safely say that it's worth taking each HMRC 'responsibility' and citing the umpteen midstakes they have made for each. I love doing these, and can help you if you like - though I think you're pretty astute and can recognise the 'responsibility' that each failing of HMRC matches up with. Don't worry about those 'responsibilities' ascribed to claimants years after the event, because no-one can fulfil conditions they never knew of at the time - but to be fair, from what I remember of your case, you were fully compliant anyway. Cite all you've done right and all they have done wrong, copy it to TCC and your Mp, drop in some relevant policy quotes if you can (again, I can help), and I believe you can get justice.

I've become almost a fan of the new COP26 if looked at properly, because HMRC can be shown to have failed in every case I have ever seen, and whilst the claimant responsibilities bit is pants, it can - in my view - be virtually ignored if the HMRC problems are profound - as they often are.

Please use the COP26 to win! Would love to hear that you have won your case. Our best success recently was a woman who had been to court FIVE times and was given a CCJ!!! HMRC will want to write off 'juicy' cases before the casualties involved take them to the press, so you can always make the threat that that is where you are going next. It won't be idle because of all the contacts we have...

I think you can win this, perhaps - if you get cracking - for Christmas! Good luck, Auntie - you deserve it. But stay loyal when you win, please...

Morpheus: They are the gatekeepers, they are guarding all the doors and holding all the keys.
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