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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Backdating: backdating (all): amend effective date - forward dating

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020 
  • you follow the guidance in TCM0022000 
  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles & Access Catalogue’ from the Related links Menu
  • you are in the correct MU. Use TCM0322460 for the correct MU.

Reasons not to follow this guidance

You do not need to follow this guidance if

  • you have not been directed here from other guidance

Background

Where a customer requests that their claim to tax credits is paid from a later date, you must determine if they have grounds for forward dating and if you determine that the claim can be forward dated you must amend the effective date, where appropriate.

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian / Data Security Team for advice.

Step 1

On the ‘Function Menu’

  • select ‘Application’ on the toolbar
  • select ‘Amend Effective Date’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • select the ‘All’ checkbox
  • enter the customer’s NINO
  • select ‘OK’

If you are taken to the ‘Select Individual’ screen

  • select the relevant claim
  • select ‘OK’. You will be taken to the ‘Amend Effective Date’ screen
  • go to .

If you are taken to the ‘Select Award’ screen

  • select the relevant award
  • select ‘OK’. You will be taken to the ‘Amend Effective Date’ screen
  • go to .

If you are taken straight to the ‘Amend Effective Date’ screen, go to .

Step 2

If you get a warning message, ‘Warnings exist for this application. Are you sure you wish to continue?’

  • select ‘OK’
  • go to .

If you do not get a warning message, go to .

Step 3

If the message ‘S18 Refinalisation Rules - a change to CCYY-CCYY may cause an inappropriate refinalisation’ displays

  • the changes you are making will re-finalise the claim. Follow the guidance in TCM0042280 before making any changes
  • then, if you can make the change
  • select ‘OK’
  • go to .

If the message ‘S18 Refinalisation Rules - Actual income for CCYY-CCYY is required. This change will not be accepted’ displays

  • you will not be able to make the change because the PY actual income is required. Follow the guidance in TCM0042280 before making any changes
  • then, if you can make the change
  • select ‘OK’
  • go to .

If the message ‘S18 Refinalisation Rules - You do not have the authority to refinalise CCYY-CCYY. This change will not be accepted. Please refer to the appropriate team’ displays

  • the changes you are making will refinalise the claim
  • select ‘Cancel’. You will be taken to the ‘Amend Application Details’ screen
  • select ‘Cancel’
  • the message ‘All changes to the application will be lost for this session, do you wish to proceed?’ displays, select ‘Yes’
  • pass the case to a Level 2 User or your manager. For more information, use ‘Level 1 and Level 2 users’ on TCM0320260 
  • take no further action.

If none of the above messages display, go to .

Step 4

Check the ‘Warnings’ field. Follow the guidance in TCM0322060.

If no checkboxes are ticked or after considering the guidance you are satisfied that the effective date can be amended, go to .

If after considering the guidance you are not satisfied that the effective date can be amended

Step 5

On the ‘Amend Effective Date’ screen, in the ‘Amend Effective Date’ field

  • enter the new effective date
  • select ‘Continue’

If you are taken to the Applicant 1 Entitlement Details screen, go to .

If you receive the warning message ‘Warnings exist for this application. Are you sure you wish to continue’

  • select ‘Yes’. You’ll be taken to the ‘Applicant 1 Entitlement Details’ screen
  • go to .

If you receive any other messages, go to .

Step 6

If you receive the message ‘Date must not be in the future’

  • you have entered a date in the future
  • enter either today’s date or an earlier date
  • select ‘Continue’
  • go to .

If you receive the message ‘An Effective Date in PY cannot be amended to a date later than 5 April’

  • you are not able to forward date a claim from PY into CY
  • enter the new effective date of 5 April
  • select ‘Continue’
  • go to .

If you received the message ‘Date entered is more than 93 days after the Application Received Date’

  • you are not able to forward date more than 93 days from the original received date
  • re-enter the new effective date so that it does not exceed the 93 days limit
  • select ‘Continue’
  • go to .

Step 7

On the ‘Applicant 1 Entitlement Details’ screen

  • select ‘Continue’ until the ‘OK’ button is no longer greyed out
  • select ‘OK’. You will be taken to the ‘Amend Effective Date Finish’ screen
  • select ‘OK’
  • return to TCM0022100.