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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
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Backdating: backdating (all): earlier claim - establishing evidence

Checklist

Before you follow this guidance make sure

  • 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’ve followed the guidance in TCM0042260

Background

The guidance is to be used to establish whether evidence of a claim made at an earlier date exists. Where this is proven, a manual off-system calculation will be made.

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 you’re dealing with a new request for backdating, go to .

If you’re dealing with an expired BF date, go to .

If you’re dealing with a reply to a previous enquiry and all the information has been provided, go to .

If you’re dealing with a reply to a previous enquiry and all the information hasn’t been provided, go to .

Step 2

Check the effective date of the current claim and make a note of this date. For how to do this, use TCM1000218.

  • go to .

Step 3

Check for any other claims on the tax credits computer and make a note of the received date and status of the claim. For how to do this, use TCM1000246 and TCM1000025.

Note: Repeat this for all claims on the tax credits computer.

If the earliest claim has a status of Withdrawn, Rejected or Terminated, go to .

If the earliest claim has a status of Award Issued, Finalised or Ceased, go to .

If the earliest claim is the current claim, go to .

Step 4

Consider if the claim is relevant to the date the customer states they claimed from and if the claim has been processed correctly

Note: You can assume the claim has been processed correctly unless evidence that it hasn’t.

If the claim is the correct date and hasn’t been processed correctly, go to .

If the claim isn’t the correct date, the customer states they claimed from, go back to . Follow the appropriate action for the next earliest claim.

If the claim is the correct date and has been processed correctly

  • take no further action.

Step 5

Where the ‘Rejected’, ‘Withdrawn’ or ‘Terminated’ claim is relevant to the date the customer says they claimed from and you have reason to believe that it has been incorrectly processed, then it will need to be restored

If it is a ‘Rejected’ claim

  • consider entitlement and ensure the customer meets the eligibility criteria. Follow the guidance in TCM0114000 

    Note: You will need to make a note of the child’s date of birth and date of responsibility, and the employment details to consider entitlement.

    Note: If a WTC-only claim has been rejected and the customer would have been eligible due to a disability benefit award, follow the guidance in TCM0022180.

  • follow the guidance in TCM0070140 
  • go to .

If it is a ‘Compliance Terminated’ claim

  • follow the relevant Compliance guidance in TCM0134000 

then, if you are advised to continue your actions

  • go to .

If it is a ‘System Terminated’ claim

  • consider whether the claim needs to be restored. Follow the guidance in TCM0262260 
  • go to .

If it is a ‘Withdrawn’ claim

  • a withdrawn claim can’t be restored
  • go back to the earliest issued award and consider entitlement and ensure the customer meets the eligibility criteria. Follow the guidance in TCM0114000.

Step 6

Check if the earliest claim has been backdated correctly. Follow the guidance in TCM0022100.

  • go to .

Step 7

Check CMA history to establish whether a phone call was made on the date provided by the customer to enquire about an earlier claim

Note: If you are dealing with a joint claim, you will need to check CMA history using each customer’s details, as CMA record a call history for individual customer’s.

If CMA history confirms that a phone call was made about an earlier claim, go to .

If CMA history doesn’t confirm that a phone call was made about an earlier claim, go to .

If CMA history doesn’t confirm that a phone call was made about an earlier claim and you’ve previously contacted the customer, go to .

Step 8

Check if the customer has provided any evidence of an earlier claim.

For example

  • entries in household notes referring to an earlier claim
  • an acknowledgement letter
  • a recorded delivery receipt
  • any other written correspondence
  • the date the customer states they phoned the Tax Credits Helpline
  • the date the customer states they visited the Enquiry Centre

If the customer has provided you with evidence of an earlier claim, go to .

If the customer hasn’t provided you with evidence of an earlier claim, go to .

Step 9

Contact the customer by phone to ask them to send the evidence to you that they made an earlier claim. Follow the guidance in TCM0094080.

If you are able to contact the customer by phone, go to .

If you aren’t able to contact the customer by phone, go to .

Step 10

If the customer needs to send us the evidence

  • bf the claim for 30 days
  • take no further action.

If the customer has provided the evidence over the phone, go to .

Step 11

Consider the evidence provided by the customer

If the evidence provided is a copy of an acknowledgement letter and

  • this confirms the date the Tax Credit Office received an earlier claim and relates to a claim that is not currently on the tax credits computer, this is acceptable evidence
  • go to .

If the evidence provided is the original acknowledgement letter, any other written correspondence, or a recorded delivery receipt in relation to this or a copy of the original claim form they say they sent us

  • retrieve the correspondence from storage. Follow the guidance in TCM0074060 
  • go to .

If the evidence provided is the date the customer states they made a phone call to the Tax Credits Helpline, go to .

If the evidence provided is the date the customer states they visited an Enquiry Centre, go to .

Note: This list is not exhaustive.

Step 12

Check if there are any messages in Household Notes confirming the customer visited an Enquiry Centre. For how to do this, use TCM1000067.

Note: Visits to Enquiry Centres are not logged but the information may be in household notes.

If there is a note confirming that the customer made contact with an Enquiry Centre, go to .

If there is no note confirming that the customer made contact with an Enquiry Centre, go to .

If the customer didn’t provide a specific date, go to .

Step 13

Consider the correspondence retrieved from storage

If the correspondence retrieved from storage provides evidence of an earlier claim, that is not on the tax credits computer, go to .

If the correspondence retrieved from storage doesn’t provide evidence of an earlier claim, go to .

If there is no correspondence retrieved from storage, go to .

Step 14

Where you’re satisfied that evidence of an earlier claim has been established and you need to backdate the claim

If the effective date needs amending. Follow the guidance in TCM0022040.

If the effective date needs amending and this can’t be done on the tax credits computer. Follow the guidance in TCM0022320.

Step 15

Where there is no evidence or insufficient evidence has been provided of an earlier intention to claim, there are no grounds to backdate

  • send form TC845A to the customer
  • go to .

Step 16

Update Household Notes with the appropriate message - BZ13, BZ21, BZ23, BZ25 or BZ35 from TCM0156040. For how to do this, use TCM1000001.

  • go to .

Step 17

Send any correspondence to storage. Follow the guidance in TCM0074140.