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HMRC internal manual

Tax Credits Manual

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.

Reasons not to follow this guidance

Do not follow this guidance unless you have 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

If the date you need to apply as an effective start date of a claim is a forward date

  • access AMBS Amend Eff date through My Services
  • 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’
  • go to Step 2.

If the date you need to apply as an effective start date of a claim is not a forward date, follow TCM0022040.

Step 2

If taken to the ‘Select Individual’ screen

  • select the relevant claim
  • select ‘OK’. You will be taken to the ‘Amend Effective Date’ screen
  • go to Step 3.

If taken to the ‘Select Award’ screen

  • select the relevant award
  • select ‘OK’. You will be taken to the ‘Amend Effective Date’ screen
  • go to Step 3.

If taken straight to the ‘Amend Effective Date’ screen, go to Step 3.

Step 3

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

  • select ‘Yes’
  • go to Step 4.

If no warning message displays, go to Step 4.

Step 4

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

If no checkboxes selected or after considering the guidance you are satisfied that the effective date can be amended

  • enter the new effective date in the ‘New Effective Date’ field
    Note: If you are amending an effective date that will amend the child responsibility date and one or more children are an exception you will need to refer the case to the Exception Team. Please ensure the child/children are exceptions before you transfer the case to the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • select ‘Continue’
  • go to Step 5.

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

  • select ‘Cancel’
  • pass to Tallo for advice.

Step 5

If taken to the Applicant 1 Entitlement Details screen, go to Step 7.

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

  • select ‘Yes’. You’ll be taken to the ‘Applicant 1 Entitlement Details’ screen
  • go to Step 7.

If you receive any other messages, go to Step 6.

Step 6

If the message ‘Date must not be in the future’ displays

  • you have entered a date in the future
  • enter either today’s date or an earlier date
  • select ‘Continue’
  • go to Step 7.

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

  • 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 Step 7.

If message ‘Date entered is more than the Future Effective date Limit of 93 days after the Application Received Date’ displays

  • 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.

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’
  • go to Step 8.

Step 8

If the message ‘S18 Refinalisation Rules - a change to CCYY-CCYY may cause an inappropriate refinalisation’ or ‘S18 Refinalisation Rules - Actual income for CCYY-CCYY is required. This change will not be accepted’ displays, go to Step 9.

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 to TALLO for advice.

If no messages displays

  • select ‘OK’
  • update Household notes with the appropriate message BZ15 from TCM0156040. For how to do this, use TCM1000001
  • take no further action.

Step 9

You may not be able to make the change as this will re-finalise the claim or PY actual income is required. Follow the guidance in TCM0042280 before making any changes.

If you are able to make the change

  • select ‘OK’
  • update Household notes with the appropriate message BZ15 from TCM0156040. For how to do this, use TCM1000001
  • take no further action.

If you are not able to make the change, pass to TALLO for advice.