Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: Tax Credits: mental health cases: evidence obtained

If the evidence satisfies you that the customer should not be pursued for payment of the overpayment(s), you should take the following action.

For sole debts

  • Write to the customer and/or the third party to advise that the overpayment(s) will not be pursued.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

For joint debts

Where the couple are still together

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where there is a household breakdown

  • Write to the customer and/or the third party to advise that the overpayment(s) will not be pursued from them and ensure no further correspondence is issued to the claimant.
  • Make the following Retained note in Household Notes on the NTC system ‘’Mental Health case - decision to relieve [XXXX] from responsibility for payment of [£XXXX (original amount of the client’s share of the overpayment)] for the year/period [XXXX]. Made by (the decision maker’s name)’’.
  • Enter the same note on IDMS.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Continue to recover the ex-partner’s share of the overpayment (note that the Tax Credit and IDMS systems will continue to reflect a joint record and this cannot be amended at present).
  • Ensure that any court entry is done manually, not through the County Court Bulk Centre (CCBC).