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HMRC internal manual

Tax Credits Manual

Backdating: backdating (all): backdating the start date of a claim –partially captured or awaiting award

Checklist

Before you follow the guidance, make sure

  • you have followed the guidance in TCM0022100
  • you have the correct user roles to follow this guidance.

Reasons not to follow this guidance

You do not need to follow this guidance for cases

  • requesting backdating and the claim is Award Issued
  • requesting backdating a single element within a tax credit claim.

Step 1 {#}

If dealing with an initial request to backdate a claim, go to Step 2.

If dealing with an expired bf, go to Step 14.

Step 2

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

If the claim has children and does not have any work details shown, go to Step 3.

If the claim has children and work details shown or work details only shown, go to Step 4.

Step 3

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

If an IS, JSA (IB)/ESA (IR) or PC marker is shown on the claim

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
    Note: you can only backdate the effective date up to a maximum of 31 days from the date the claim was received.
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 11.

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

Step 4

Check NTC for 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 5.

If there is not an IS, JSA (IB)/ESA (IR) or PC marker on the claim, go to Step 6.

Step 5

Consider ADD for any IS, JSA (IB)/ESA (IR) or PC currently in payment. Follow the guidance in TCM0132060.

If IS, JSA (IB)/ESA (IR) or PC are in payment, go to Step 6.

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

  • remove the tick from the box
  • go to Step 6.

Step 6

If the claim has children and work details shown

Check NTC and TBS to note the work start date and children’s date of birth. For how to do this, use TCM1000012, TCM1000400 and TCM1000398.
Note: Where no work start date is shown on TBS accept the evidence from the customer.

Considering the dates you have noted for the work start date and children’s date of birth establish the new effective date

  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
    Note: you can only backdate the effective date up to a maximum of 31 days from the date the claim was received.
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 11.

If the claim does not have any children but work details shown, go to Step 7.

Step 7

Check whether 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, are employed only, go to Step 8.

If the customer and/or their partner, are employed and self employed or self employed only, go to Step 9.

Step 8

Check NTC for 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 9.

Step 9

Check NTC for a start date for the employed and/or self employed work. For how to do this, use TCM1000012.

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

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
    Note: you can only backdate the effective date up to a maximum of 31 days from the date the claim was received
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 11.

If there is not a start date for the employed and/or self employed work, go to Step 10.

Step 10

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

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

  • establish the new effective date for backdating
  • select ‘Capture Current’
  • select ‘Summary Screen’
  • amend the date in the ‘Effective Date’ box
    Note: you can only backdate the effective date up to a maximum of 31 days from the date the claim was received.
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 11.

If there is not a start date in TBS for the employed and/or 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
    Note: you can only backdate the effective date up to a maximum of 31 days from the date the claim was received.
  • update Application Notes with the message BZ14 from TCM0156040. For how to do this, use TCM1000028
  • go to Step 11.

Step 11

Consider the Repair Summary screen and Application Notes in NTC for 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 12.

Step 12

Consider the correspondence from the customer.

If the customer has requested backdating of more than 31 days, go to Step 13.

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.

Step 13

Consider the reason the customer has given for requesting backdating of their claim for more than 31 days.

If the customer has been granted refugee status by the Home Office

  • refer any correspondence to International team
  • update Application Notes with the message BZ09 from TCM0156040. For how to do this, use TCM1000028
  • take no further action.

If the customer has been awarded a qualifying disability benefit

  • update Application Notes with the message BZ38 from TCM0156040. For how to do this, use TCM1000028
  • set a BF date for 14 days to consider if award has been issued.

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

  • update Application Notes with the message BZ38 from TCM0156040. For how to do this, use TCM1000028
  • set a BF date for 14 days to consider if award has been issued.

If the customer has given any other reason or has not given a reason to backdate their claim more than 31 days

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

Step 14

Check NTC to determine the status of the claim. For how to do this TCM1000025.

If the status of the claim is Award Issued, go to Step 15.

If the status of the claim is Partially Captured or Awaiting Award, set a BF date for a further 14 days.

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 awarded a qualifying disability benefit, 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 NTC, follow the guidance in TCM0022240.