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Where an incorrect claim or statement has been made fraudulently or negligently HMRC can charge a penalty in addition to recovering any overpayment. The maximum penalty is 拢3,000 per incorrect claim or statement.

There are different opening letters for cases with and without penalties so you need to decide whether a penalty might be appropriate 鈥� see CCM17215.

The calculation of the penalty and contact with the claimant regarding the payment of the penalty must be handled by a Band O or above.