A fraudulent gran has pocketed thousands of pounds of taxpayers' money as part of an income tax scam.
Tracy Collett, aged 46, was credited with approximately £33,908 in her bank account from a series of claims spanning across four years totalling £107,000 after setting up an income tax self-assessment account in 2010 - despite not being self-employed.
The HMRC later recognised the claims were incorrect and issued her with 'penalties', Stoke-on-Trent Live reports.
However in 2016, Collett, from Stoke-on-Trent, was at it again when she made another claim for £32,880 which she was not entitled to.
Collett has now been sentenced to 12 months in prison, suspended for 18 months, at Stoke-on-Trent Crown Court.
Prosecutor Peter McCartney said: "She used the system, generally reserved for the self-employed, to make repayment claims for overpaid tax. She did that for four years.
"The total amount of tax sought to be refunded in those four years was £107,000. Her bank account was credited with £33,908."
HMRC recognised the claims were not correct and the defendant was issued with the penalties.
But she continued with her fraudulent claims and in 2016 submitted a repayment request for £32,880.
Collett, of Brown Lees Road, Brown Lees, pleaded guilty to fraud between April 7, 2016 and May 20, 2016.
Robert Holt, mitigating, said the defendant has no previous convictions and has lost her good character.
He said Collett buried her head in the sand and hoped it would go away.
He added she has not been living a luxurious lifestyle and is now working as a utility meter reader.
Mr Holt said: "It was not a particularly sophisticated operation."
The defendant has set up a repayment plan - at a rate of £10-a-week.
The suspended sentence includes a 30-day rehabilitation activity requirement and 200 hours unpaid work.
Judge Paul Glenn told her: "You made false declarations in a number of income tax self-assessment forms to obtain repayments that you were not entitled to.
"You inflated your income and your expenses. By doing that you obtained a repayment of £32,880.30 which was offset against monies you already owed to HMRC. You had run up penalties over the preceding four years or so.
"You registered as self-employed in 2010. In fact you were never self-employed. By 2015 you had claimed an overpayment of tax of more than £66,000. You even had the cheek to chase up the repayments.
"There is little or no realistic prospect of you paying back the monies you owe but I accept the risk of you reoffending is low.
"You do not represent a danger to the public. I think there is a realistic prospect of rehabilitation. In these circumstances I am prepared to suspend the sentence that would otherwise be appropriate."
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