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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes: children (A-E): change of circumstances - notifying CBO (AG)

Background

The following change of circumstances must be notified to Child Benefit Office (CBO):

  • death of a customer
  • death of a child
  • changes to bank details if it is clear that the customer wants Child Benefit to be paid into the same account.

These changes are classed as Priority 1 change of circumstances. The change of circumstances should be prioritised so that you deal with cases involving the death of a customer or children first.

Guidance

When you are notified of a change of circumstances that needs to be notified to CBO, consider steps 1 to 5.

Step 1

Before making any changes, use Function VIEW LINKED WORK ITEMS to check if there are any Unprocessed Change of Circumstances work list items shown.

  • If there are no Unprocessed Change of Circumstances work list items shown

    • check if the changes can be made. Follow the guidance in TCM0042260 

    then, if the changes can be made

    • go to .
  • If there is an Unprocessed Change of Circumstances work list item shown

Note: If the Unprocessed Change of Circumstances work list item is the same as the change you have been notified of, delete the work list item.

* make a note of the change you have been notified of
* follow the guidance in TCM0054060 at step 1 for the change you have been notified of and the ones on the Unprocessed Change of Circumstances work list

then, if you can action the changes  


* follow the rest of the guidance in TCM0054060 for the work list item only
* return to this guidance to action the change you have been notified of

Note: If you need to contact the customer for any missing information, make a note of all the information you need for the change you have been notified of and the ones on the Unprocessed Change of Circumstances work list.  


* go to .

Step 2

Establish how the change of circumstance was received.

  • If the change was received by phone, go to .
  • If the change was received in writing, go to .

Step 3

Ask the customer whilst on the phone whether they are in receipt of Child Benefit or waiting to hear about their Child Benefit claim.

  • If they are waiting or are in receipt of Child Benefit, go to .
  • If they are informing you of a change of circumstance other than a Priority 1 change, tell the customer to inform CBO on 0845 3021444 (or textphone 0845 3021474).
  • If they are informing you of a change of circumstance other than Priority 1 change and they are adamant that you notify CBO, treat the change as Priority 1, go to .
  • If they are not in receipt of Child Benefit and none of the above occur, continue to process the change of circumstances and take no further action in this Action Guide.

Step 4

Using Function VIEW APPLICATION check whether there is a Child Benefit / Child Tax Credit (CTC) interest.

  • If there is a Child Benefit / CTC interest, go to .
  • If there is no Child Benefit / CTC interest, continue with the change of circumstances and take no further action in this Action Guide.

Step 5

Complete form TC648 giving details of the change of circumstances and save it. To send the details to CBO, follow TCM0322420.