To ask the Chancellor of the Exchequer whether CCM15540 (Undisclosed Partners) in the Tax Credits Compliance Manual is being revised; what guidance is available on assessments covered by these circumstances; and if he will make a statement. (130228)

The Claimant Compliance Manual (CCM) is kept under regular review and updated when required. Chapter 15 of the CCM provides guidance on how to work cases where HMRC find that a claimant has not disclosed that they have a partner.