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<p><strong>HMRC do not impose sanctions but do charge penalties. HMRC are unable to
break down the figures to Working Tax Credit or Child Tax Credit, as a case may involve
both.</strong></p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Number
of Penalties</strong></p></td><td><p><strong>Live C</strong><strong>laims</strong></p><p><strong>(millions)</strong></p></td><td><p><strong>Percentage</strong></p></td></tr><tr><td><p><strong>2014/15</strong></p></td><td><p><strong>14,335</strong></p></td><td><p><strong>4.7</strong></p></td><td><p><strong>0.30%</strong></p></td></tr><tr><td><p><strong>2015/16</strong></p></td><td><p><strong>16,266</strong></p></td><td><p><strong>4.4</strong></p></td><td><p><strong>0.37%</strong></p></td></tr><tr><td><p><strong>2016/17</strong></p></td><td><p><strong>13,135</strong></p></td><td><p><strong>3.7</strong></p></td><td><p><strong>0.36%</strong></p></td></tr><tr><td><p><strong>2017/18</strong></p></td><td><p><strong>11,524</strong></p></td><td><p><strong>3.8</strong></p></td><td><p><strong>0.30%</strong></p></td></tr><tr><td><p><strong>2018/19</strong></p></td><td><p><strong>11,793</strong></p></td><td><p><strong>3.1</strong></p></td><td><p><strong>0.38%</strong></p></td></tr></tbody></table>
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