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HMRC internal manual

Tax Credits Manual

Backdating: backdating (all): backdating - general

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020
  • you follow the guidance in TCM0284140
  • you have the correct user roles to follow this guidance.
  • you have access to the Access To DWP (ADD) system
  • you have access to the Common Enquiry Service (CES) system
  • you have access to Taxpayer Business Service (TBS) system

Reasons not to follow this guidance

You do not need to follow this guidance if

  • you are dealing with a request to backdate a claim following the award of a qualifying disability benefit

Background

The legislation originally referred to backdating up to a maximum of three months. This was later changed to 93 days to match what happened for actual backdating purposes, when a claim was captured on the computer. For claims received on or after 06-04-2012 the legislation now refers to backdating for 31 days. With effect from 06-04-2012 this is calculated by counting back 31 days. This should not be confused with applying a change of circumstances in Function AMEND APPLICATION for post award cases, where the one-month backdating rule actually refers to one calendar month.

New claims can be backdated to the date that the customer and partner in joint claims first became eligible for tax credits. From 06-04-2012 this may be up to a maximum of 31 days, or earlier if the customer has given a reason to backdate more than 31 days. The first date of eligibility may be

  • the date the customer first became responsible for a child, where there is only one child in the family
  • the date the customers in a joint claim first started working a combined total of at least 24 hours weekly, with one customer working at least 16 hours a week if they are responsible for a child
  • the date the customers in a joint claim first became responsible for a child, if they are working a combined total of at least 24 hours weekly, with one customer working at least 16 hours a week
  • the date the customers in a joint claim first became responsible for a child, if one customer is working at least 16 hours a week and the other customer is incapacitated, an in-patient in hospital, in prison or entitled to Carer’s Allowance. This means they either
    • get paid Carer’s Allowance or
    • qualify for Carer’s Allowance, but do not actually get any payments as they receive other benefits instead
      Note: The Carer’s Allowance exception only applies from 6 April 2012.
  • the date one customer in a joint claim first started working at least 16 hours weekly and qualifies for the disability element or is over the age of 60
  • the date the customer in a single claim first started working at least 16 hours weekly if the customer has a child or qualifies for the disability element
  • the date the customer in a single claim first became responsible for a child if the customer is working at least 16 hours weekly
  • the date the customer in a joint or single claim first started working at least 30 hours weekly, if they are aged at least 25 and they do not have any children or qualify for the disability element
  • the date of the customer’s 25th birthday, if they are working 30 hours weekly
  • the date of the customer’s 60th birthday, if they are working at least 16 hours weekly.

On new claims where the customer is eligible for tax credits and there is no benefit interest, the computer will automatically calculate the earliest effective date up to a maximum of 31 days prior to the date the claim was received.

Note: For claims received before 06-04-2012 the computer automatically calculated the earliest effective date up to a maximum of 93 days prior to the date the claim was received.

Note: From 6 April 2017, customer’s will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

Note: If you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . For how to check if the exception marker has been applied, use TCM1000314.

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.

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Step 1

If you are dealing with a new backdating request, go to Step 2.

If you are dealing with a pseudo Work Area Mailbox (WAM) referral, go to Step 2.

If you are dealing with a new retrospective backdating request, go to Step 2.

If you are dealing with an expired BF and you are waiting for Embedding Compliance or Pre Payment Intervention to finish their action, go to Step 18.

If you are dealing with an expired BF because there was no trace of the claim on the tax credits computer, go to Step 19.

If you are dealing with an expired BF as you are waiting for the claim to be awarded, go to Step 45.

If Embedding Compliance or Pre Payment Intervention have finished their action and you are dealing with a post award claim, go to Step 3.

If Embedding Compliance or Pre Payment Intervention have finished their action and you are dealing with a pre award claim, go to Step 26.

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Step 2

Check on the tax credits computer to see if there is a claim on the system and make a note of its status. For how to do this, use TCM1000076 and TCM1000025.

If there is a claim on the tax credits computer and the status is ‘Award Issued’, go to Step 3.

If there is a claim on the tax credits computer and the status is ‘Partially Captured’ or ‘Awaiting Award’, go to Step 4.

If there is not a claim on the tax credits computer

  • set a clerical BF date following your current BF cycle
  • take no further action.

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Step 3

Check household notes for Universal Credit (UC) interest. For how to do this use TCM1000067

If there is a TD03 note present in household notes

The claim has already been backdated the maximum number of days allowable due to payment of UC

  • update Household Notes with the message BZ42 from TCM0156040. For how to do this, use TCM1000001
  • send the appropriate form TC845, TC845A, TC845B, TC845C, TC845D, TC845E or TC1206 to the customer       
  • take no further action.

If there is no TD03 note present in household notes, go to Step 5.

Step 4

Check application notes for Universal Credit (UC) interest. For how to do this use TCM1000021

If there is a TD03 note present in application notes

The claim has already been backdated the maximum number of days allowable due to payment of UC

  • update Application Notes with the message BZ42 from TCM0156040. For how to do this, use TCM1000028
  • send the appropriate form TC845, TC845A, TC845B, TC845C, TC845D, TC845E or TC1206 to the customer
  • take no further action.

If there is no TD03 note present in application notes, go to Step 25.

Step 5

Check on the tax credits computer to check when the claim has been paid from. For how to do this, use TCM1000047.

Note: Make a note of the date on the correspondence or WAM.

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Step 6

Read the correspondence from the customer and household notes. For how to do this, use TCM1000067.

Note: If you are dealing with a retrospective backdating request the customer may have been paid their award manually off system, this information may only be available in the historical household notes.

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Step 7

Consider all the information you have established

If the claim has not been backdated, go to Step 8.

If the claim has been backdated incorrectly, go to Step 8.

If the claim has already been backdated to the correct date

  • update Household Notes with the appropriate message - BZ07, BZ11, BZ12, BZ16, BZ31, BZ33, BZ34 or BZ36 from TCM0156040. For how to do this, use TCM1000001
  • go to Step 21.

If the claim is with Embedding Compliance

  • set a clerical BF date following your current BF cycle
  • take no further action.

If there is an open appeal marker, go to Step 17.

If the claim is a Lone Parent Obligation, go to Step 16.

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Step 8

Check the earliest version of the claim to see if there is an IS, JSA (IB) / ESA (IR) or PC marker. For how to do this, use TCM1000198.

If there is not an IS, JSA (IB), ESA (IR) or PC marker, go to Step 9.

If there is an IS, JSA (IB), ESA (IR) or PC marker, follow the guidance in TCM0022140.

Note: Pension Credit (PC) was previously known as Minimum Income Guarantee (MIG). The Income screen still shows a MIG field. This field should be checked or amended whenever it is appropriate to check or amend the PC marker.

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Step 9

Check if the award is for CTC, WTC or both CTC and WTC. For how to do this, use TCM1000052.

If the award is for CTC only, go to Step 10.

If the award is for WTC only, go to Step 11.

If the award is for CTC and WTC, go to Step 12.

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Step 10

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) .

Check if the claim for CTC has been automatically backdated to

  • 31 days prior to the date the claim was recorded as being received
    Note: If the claim was recorded as received before 06-04-2012 the effective date for automatically backdating is up to a maximum of 93 days prior to the date the claim was received.
  • the date a new child was born, where there is only one child in the family
  • the date responsibility for a child commenced, where there is only one child in the family

For how to do this, use TCM1000467.

If the claim has been backdated correctly and you were previously following TCM0022240, return to TCM0022240.

If the claim has been backdated correctly and you were not previously following TCM0022240, go to Step 14.

If the claim has not been backdated correctly and you were previously following TCM0022240, return to TCM0022240.

If the claim has not been backdated correctly and you were not previously following TCM0022240, go to Step 13.

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Step 11

Check if the claim for WTC has been automatically backdated to the date the customer commenced their employment. For how to do this, use TCM1000468.

If the claim has been backdated correctly and you were previously following TCM0022240, return to TCM0022240.

If the claim has been backdated correctly and you were not previously following TCM0022240, go to Step 14.

If the claim has not been backdated correctly and you were previously following TCM0022240, return to TCM0022240.

If the claim has not been backdated correctly and you were not previously following TCM0022240, go to Step 13.

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Step 12

Check to see if the CTC and WTC have been automatically backdated to

  • 31 days prior to the date the claim was recorded as being received
  • the date a new child was born, where there is only one child in the family
  • the date responsibility for a child commenced, where there is only one child in the family
    or
  • the date the customers started their new employment after ceasing IS, JSA (IB), ESA (IR) or PC, up to a maximum of 31 days.
    Note: If the claim was recorded as received before 06-04-2012 the effective date for automatically backdating is up to a maximum of 93 days prior to the date the claim was received.

For how to do this, use TCM1000469.

If the claim has been backdated correctly and you were previously following TCM0022240, return to TCM0022240.

If the claim has been backdated correctly and you were not previously following TCM0022240, go to Step 14.

If the claim has not been backdated correctly and you were previously following TCM0022240, return to TCM0022240.

If the claim has not been backdated correctly and you were not previously following TCM0022240, go to Step 13.

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Step 13

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) .

Establish the new effective date for backdating

If the new effective date requires forward dating. Follow the guidance in TCM0022060.

If the new effective date requires backdating. Follow the guidance in TCM0022040.

If the new effective date requires backdating and this can not be done on the tax credits computer. Follow the guidance in TCM0022320.

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Step 14

Check the correspondence to see if the customer has given a reason to backdate their claim more than 31 days

If the customer has given a reason to backdate their claim more than 31 days, go to Step 15.

If the customer has not given a reason to backdate their claim more than 31 days, go to Step 22.

Note: If the claim was recorded as received before 06-04-2012 the effective date for automatically backdating is up to a maximum of 93 days before the claim was received.

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Step 15

Check the correspondence to see what reason the customer has given to backdate their claim more than 31 days

If the customer has been granted refugee status by the Home Office, go to Step 18.

If the customer has been awarded a qualifying disability benefit they have applied for. Follow the guidance in TCM0022200.

If the customer has made a claim for tax credits more than 31 days ago but there is no record of a claim relating to this period on the tax credits computer. Follow the guidance in TCM0022240.

If the customer has given any other reason, go to Step 21.

Note: If the claim was recorded as received before 06-04-2012 the effective date for automatically backdating is up to a maximum of 93 days before the claim was received.

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Step 16

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

Note: Explain on a form TC648 any information that you have gathered and why you are referring it to them

  • take no further action.

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Step 17

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

  • take no further action.

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Step 18

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

  • take no further action.

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Step 19

Check on the tax credits computer to see if there is a claim on the system and make a note of its status. For how to do this, use TCM1000076 and TCM1000025.

If there is not a claim on the tax credits computer

  • issue form TC600 with a covering letter to the customer
  • take no further action.

If there is a claim on the tax credits computer and its status is ‘Award Issued’, go back to Step 3.

If there is a claim on the tax credits computer and its status is ‘Partially Captured’ or ‘Awaiting Award’, go back to Step 4.

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Step 20

Check Household Notes to determine if Embedding Compliance or Pre Payment Intervention have finished their action. For how to do this, use TCM1000067.

If Embedding Compliance or Pre Payment Intervention have finished their action, go back to Step 1.

If Embedding Compliance or Pre Payment Intervention have not finished their action

  • set a clerical BF date following your current BF cycle
  • take no further action.

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Step 21

Note: There were changes on 6 April 2012 to the number of hours couples with children need to work to be eligible for WTC. Some customers may still be entitled to WTC as one customer works 16 to 23 hours and the other meets the exception criteria as they are an in-patient in hospital, in prison, incapacitated or entitled to Carer’s Allowance. Requests to backdate more than 31 days due to the customer being unaware that they needed to tell us they meet one of the exception criteria for their WTC entitlement to continue can be backdated as follows.

If one customer works between 16 and 23 hours and their partner is entitled to Carer’s Allowance

  • apply the change from 6 April 2012 or the date they first met the exception criteria if this was after 6 April 2012. Follow the guidance in TCM0022040
  • update Application Notes with the message BZ40 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 24.
    Note: The normal backdating limits will not apply in these cases. The earliest date we can backdate to is 6 April 2012, if the customer meets this exception criteria. The normal backdating limits will apply in these cases from 1 August 2013.

If the claim was awarded prior to 6 April 2012, one customer works between 16 and 23 hours and their partner is incapacitated, an in-patient in hospital or in prison

  • apply the change from 6 April 2012 or the date they first met the exception criteria if this was after 6 April 2012. Follow the guidance in TCM0022040
  • update Application Notes with the message BZ40 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 24.

If the claim was received between 6 April 2012 to 6 July 2012, one customer works between 16 and 23 hours and their partner is incapacitated, an in-patient in hospital or in prison

  • apply the change from 6 April 2012 or the date they first met the exception criteria if this was after 6 April 2012. Follow the guidance in TCM0022040
  • update Application Notes with the message BZ40 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 24.
    Note: The normal backdating limits will not apply in these cases. The earliest date we can backdate to is 6 April 2012, if the customer meets one of these exception criteria. The normal backdating limits will apply in these cases for claims received on or after 7 July 2012.

If none of the above scenarios apply, go to Step 22.

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Step 22

Send the appropriate form TC845, TC845A, TC845B, TC845C, TC845D, TC845E or TC1206 to the customer

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Step 23

Update Household Notes with the appropriate message BZ01, BZ07, BZ11, BZ12, BZ16, BZ31, BZ33, BZ34 or BZ36 from TCM0156040. For how to do this, use TCM1000001

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Step 24

Close the document on DMS. For how to do this, use TCM1000037.

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Step 25

Check Application Notes for the messages ‘EMB Compliance Do not process’ and ‘UA02 / TCMZ Please do not make any amendments to this claim / put into payment’. For how to do this, use TCM1000021.

If the claim is with Embedding Compliance or Pre Payment Intervention

  • set a clerical BF date following your current BF cycle
  • update Application Notes with the message BZ41 from TCM0156040. For how to do this, use TCM1000028
  • take no further action.

If the claim is not with Embedding Compliance or Pre Payment Intervention, go to Step 26.

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Step 26

Check the claim for children and work details. For how to do this, use TCM1000012.

If the claim does not have any children but has work details on it, go to Step 27.

If the claim has children and does not have any work details on it, go to Step 35.

If the claim has children and work details on it, go to Step 38.

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Step 27

Check if the customer and their partner, if applicable are employed or self employed. For how to do this, use TCM1000012.

If the customer and/or their partner, if applicable are employed only, go to Step 28.

If the customer and/or their partner, if applicable are self employed only, go to Step 30.

If the customer and/or their partner, if applicable are employed and self employed, go to Step 33.

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Step 28

Check if there is a start date for the employed work. For how to do this, use TCM1000012.

If there is a start date for the employed work

Note: The system will automatically backdate these cases 31 days or to the work start date if it started less than 31 days before the claim was received.

If there is not a start date for the employed work, go to Step 29.

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Step 29

Check TBS for a start date for the employed work. For how to do this, use TCM1000398.

If there is a start date in TBS for the employed work

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

If there is not a start date in TBS for the employed work

  • accept the evidence from the customer
  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

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Step 30

Check if there is a start date for the self employed work. For how to do this, use TCM1000012.

If there is a start date for the self employed work

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

If there is not a start date for the self employed work, go to Step 31.

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Step 31

Check TBS for a start date for the self employed work. For how to do this, use TCM1000398.

If there is a start date in TBS for the self employed work

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

If there is not a start date in TBS for the self employed work, go to Step 32.

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Step 32

Check ADD for a date the self employed person came off benefits.

If there is a date when the self employed person came off benefits

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

If there is not a date when the self employed person came off benefits or they were not on any benefits

  • accept the evidence from the customer
  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

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Step 33

Check if there is a start date for the employed and self employed work.

If there is a start date for the employed and self employed work

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

Note: You must check that entitlement exists at the new effective date, for example that the customer is working the required number of hours to be eligible for tax credits.

If there is not a start date for both the employed and self employed work, go to Step 34.

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Step 34

Check TBS for the missing start date for the employed and/or self employed work. For how to do this, use TCM1000398.

If TBS has the missing start date for the employed/self employed work

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

If TBS does not have the missing start date for the employed/self employed work

  • accept the evidence from the customer
  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

Note: You must check that entitlement exists at the new effective date, for example the customer is working the required number of hours to be eligible for tax credits.

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Step 35

Check if there is an IS, JSA (IB)/ESA (IR) or PC marker on the claim. For how to do this, use TCM1000198.

If there is not an IS, JSA (IB)/ESA (IR) or PC marker on the claim

Note: The system will automatically backdate these cases 31 days or where there is only one child on the claim to their date of birth or the start date of responsibility if this is less than 31 days before the claim was received.

If there is an IS, JSA (IB)/ESA (IR) or PC marker on the claim, go to Step 36.

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Step 36

Check the children’s date of birth. For how to do this, use TCM1000400.

If all of the children were born after 2006

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

If any of the children were born before 2006, go to Step 37.

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Step 37

Check ADD to see if IS has been paid with the dependent element. Follow the guidance in TCM0132060.

If the dependant element is in payment

  • do not backdate the claim
  • update Application Notes with the message BZ16 from TCM0156040. For how to do this, use TCM1000028
  • send TC845C
  • go to Step 43.

If the dependant element has never been in payment

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

If the dependant element was in payment but has now ended

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

Note: You must not backdate the claim to a period when the dependent element was in payment.

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Step 38

Check if there is an IS, JSA (IB)/ESA (IR) or PC marker on the claim. For how to do this, use TCM1000198.

If there is an IS, JSA (IB)/ESA (IR) or PC marker on the claim, go to Step 39.

If there is not an IS, JSA (IB)/ESA (IR) or PC marker on the claim, go to Step 40.

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Step 39

Check ADD to see if IS, JSA (IB)/ESA (IR) or PC are in payment. Follow the guidance in TCM0132060.

If IS, JSA (IB)/ESA (IR) or PC are in payment, go to Step 40.

If IS, JSA (IB)/ESA (IR) or PC are not in payment

  • remove the tick from the box
  • go to Step 40.

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Step 40

Check NTC and TBS for a work start date. For how to do this, use TCM1000012 and TCM1000398.

If there is a work start date

  • make a note of the date on the correspondence or WAM
  • go to Step 41.

If there is not a work start date

  • accept the evidence from the customer
  • go to Step 41.

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Step 41

Check the children’s date of birth. For how to do this, use TCM1000400.

  • make a note of the children’s date of birth on the correspondence or WAM
  • go to Step 42.

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Step 42

Establish the new effective date using the dates you have noted for the work start date and the children’s date of birth.

Note: The effective date will be the earliest date where entitlement exists.

then

  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 43.

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Step 43

Check if the ‘Repair Summary’ screen is empty and ‘Application Notes’ does not have any notes preventing you working the case. For how to do this, use TCM1000012 and TCM1000021.

If the ‘Repair Summary’ screen is empty and there are no notes preventing you working the case

If the ‘Repair Summary’ screen is not empty or there are notes preventing you working the case

  • select ‘Store’
  • go to Step 44.

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Step 44

Check the correspondence from the customer.

If the customer has requested backdating of more than 31 days and they are eligible

  • update Application Notes with the message BZ38 from TCM0156040. For how to do this, use TCM1000028
  • set a clerical BF date following your current BF cycle
  • take no further action.

If the customer has requested backdating of more than 31 days and they are not eligible

  • update Application Notes with the message BZ39 from TCM0156040. For how to do this, use TCM1000028
  • send TC845
  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.

If the customer has not requested backdating of more than 31 days

  • close the document on DMS. For how to do this, use TCM1000037
  • take no further action.

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Step 45

Check the status of the claim on the tax credits computer. For how to do this, use TCM1000025.

If the status of the claim is ‘Partially Captured’ or ‘Awaiting Award’

  • set a clerical BF date following your current BF cycle
  • take no further action.

If the status of the claim is ‘Award Issued’ and the customer has requested backdating of more than 31 days, go back to Step 15.