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HMRC internal manual

Tax Credits Manual

Changes: children (A-E): date of birth - correction (AG)

Background

You must correct a child’s date of birth when

  • a customer tells you that they have provided you with an incorrect date of birth for their child
  • a customer tells you that we have made a mistake when entering their child’s date of birth
  • you find that the child’s date of birth is incorrect, for example, when working a ‘Child Not Matched’ verification failure.

Before making any changes to the claim, you must follow the guidance in TCM0042260.

Note: From 6 April 2017, customers 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) . (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

To deal with correcting a child’s date of birth, consider steps 1 to 13.

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 change can be made. Follow the guidance in TCM0042260
    then
  • if the changes can be made
  • go to Step 2.

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.

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Step 2

Note: From 6 April 2017, customers will only get the child element of Child Tax Credit (CTC) for up to 2 children. If they are already claiming tax credits for more than 2 children born before 6 April 2017, they will continue to get tax credits for each of them.

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.

Check that you have been provided with the following information for the child

  • surname
  • forename
  • correct date of birth

If you have been provided with all the information, go to Step 4.

If you have not been provided with all the information, go to Step 3.

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Step 3

Phone the customer for the missing information you need, follow the guidance in TCM0094080.

If you obtain the missing information, go to Step 4.

If you are unable to contact the customer by phone or they are cannot provide the missing information,

  • send form TC664 to the customer for the missing information
    • If you obtain the missing information, go to Step 4.
    • If you can not obtain the missing information after following the normal reminder cycle, go to Step 13.

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Step 4

Use Function ‘Amend Application’ choosing the ‘Correction’ option.

If the claim is post award

  • go to the ‘Applicant Details’ screen
    then
  • go to Step 6.
    Note: If you are taken to the ‘Select Application’ screen, this will mean that there is more than one claim for this customer. For example, cases where a household breakdown has occurred and the customer has re-applied. If the ‘Select Application’ screen is displayed, you must select the claims affected by this change. You will then be taken to the ‘Applicant Details’ screen.

If the claim is pre-award, go to Step 5.

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Step 5

Use Function ‘Capture Application’

  • go to the ‘Children’ screen
  • select the appropriate child. The ‘Amend Child Details’ screen will display
  • enter the correct child’s date of birth
  • select ‘OK’. You will be returned to the ‘Children’ screen
  • select ‘OK’. The details will then be stored
  • go to Step 13.

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Step 6

In the ‘Applicant Details’ screen

  • go to the ‘Child Details’ screen
  • select the appropriate child
    Note: If the date of birth originally captured makes the child aged 21 or over, the child will not show in Function ‘Amend Application’. This means you will not be able to follow this guidance. Follow the guidance in TCM0032260.
  • select ‘Correction’. The ‘Correction Child’ screen will display
  • compare the date in the ‘Responsibility Start Date’ field with the current incorrect date of birth. If the date in the ‘Responsibility Start Date’ field is later than the date of birth, make a written note of the date in the ‘Responsibility Start Date’ field
    Note: If a date of birth correction relates to a child who joined the customer’s family part way through an award period, you will need to enter this date after you have corrected the date of birth
  • select the ‘Responsibility History’ checkbox
  • select ‘History’. The ‘History’ screen will display
  • compare the date in the ‘Responsibility Start Date’ field with the date in the ‘Include From’ field. If the date in the ‘Include From’ field is later than the date in the ‘Responsibility Start Date’ field, make a written note of the date in the ‘Include From’ field
    Note: If the date in the ‘Include From’ field is later than the date in the ‘Responsibility Start Date’ field, this means that a restriction was previously applied following a change of circumstances.
  • select ‘Cancel’. You will be returned to the ‘Correction Child’ screen
  • enter the child’s correct date of birth
    Note: When you correct the child’s date of birth (DOB) and tab down from the ‘DOB’ field, the date in the ‘Responsibility Start Date’ field will automatically be set to the same date as the date of birth.
  • go to Step 7.

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Step 7

Note: The Responsibility Start Date is the actual date that the customer became responsible for the child. For example, if a child or young person joins the family, the responsibility start date is the date that the child actually joined the family.

After entering the child’s date of birth, check if the date in the ‘Responsibility Start Date’ field set by the computer is correct

If the date in the ‘Responsibility Start Date’ field is after the child’s date of birth

  • enter the actual responsibility start date in the ‘Responsibility Start Date’ field
    Note: This date will be the date in the ‘Responsibility Start Date’ field that you made a written note of in Step 5.
  • select ‘OK’. You will be returned to the ‘Child Details’ screen
    then
  • go to Step 8.
    For example
    The child’s incorrect date of birth is 01/06/98. The child’s correct date of birth is 01/05/98. The child joined the family on 20/01/04.
    In this example, as the responsibility start date 20/01/04 is after the child’s date of birth, we would only pay CTC from the date that the child joined the family. You must overwrite the date, 01/05/98 that was set by the computer and enter the actual date that the child joined the family, which is 20/01/04 in the Responsibility Start Date field.

If the date in the Responsibility Start Date field is the same as the child’s date of birth

  • select ‘OK’. You will be returned to the ‘Child Details’ screen
    then
  • go to Step 8.

Note: The computer will automatically set the date in the ‘Responsibility Include From’ field. This date may not be correct.

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Step 8

If the date in the ‘Responsibility Start Date’ field is

  • within one month of today’s date, go to Step 11
  • not within one month of today’s date, go to Step 9.

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Step 9

Check if the date in the ‘Responsibility Include From’ field is correct.

Note: If the date in the Responsibility Start Date field is more than one month from today’s date, the date in the ‘Include From’ field will be restricted by the computer to a maximum of one month prior to today’s date. You must correct the date in the ‘Include From’ field.

If the date in the ‘Include From’ field was later than the date in the ‘Responsibility Start Date’ field at Step 6

  • change the date in the ‘Include From’ field to the date in the ‘Include From’ field that you made a written note of at step 6
  • go to Step 10.
    Note: This date is a backdate restriction that was previously applied following a change of circumstances. For example, when a child was added to the family, but the customer failed to notify us within one month and the date in the ‘Include From’ field was set to precisely one calendar month prior to the date notification of the change was received.

If the date in the ‘Include From’ field was the same as the date in the ‘Responsibility Start Date’ field at Step 6,

  • the date in the ‘Include From’ field will be the same date as the ‘Responsibility Start Date’
  • go to Step 10.

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Step 10

To correct the ‘Responsibility Include From’ date

  • select the appropriate child
  • select ‘Correction’. The ‘Correction Child’ screen will display
  • select the ‘Responsibility History’ checkbox
  • select ‘History’. The ‘History’ screen will display
  • select the appropriate entry
  • select ‘Change’. The ‘Change’ screen will display
  • enter the date in the ‘Include From’ field
  • select ‘OK’. You will be returned to the ‘History’ screen
  • go to Step 11.

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Step 11

You may have to correct the other child signal start dates. For example. if the other child signal start date was the same as the incorrect date of birth, or where the customer tells you that a start date was incorrect.

The other child signals are

  • Disabled
  • DLA (HCC) / PIP (ER)
    Note: From 08/04/12 Personal Independence Payment (PIP) will be introduced as a replacement for DLA customers of working age (16-64 years of age). PIP will be made of 2 elements consisting of daily living and mobility and 2 levels of rates which are standard or enhanced. Customers under 16 and over 65 years old will remain on DLA.
  • In Childcare
  • Connexions, local authority support services or similar provided by the Local Authority
  • Full Time Education.

To correct the dates in the other child signal ‘Start Date’ fields and ‘Include From’ fields, follow the guidance in TCM0034320 and, when you have corrected those child signal dates

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Step 12

In the ‘Amend Finish’ screen

  • enter the date the notification of the change was received
  • select ‘Paper’ from the ‘Source’ drop down menu
  • enter the reason for the change as ‘Change of Circumstances’
    then
  • select ‘OK’.

If the message ‘S18 Refinalisation Rules - Potential inappropriate refinalisation for CCYY-CCYY. If you have the authority to refinalise under S19, S20 or S21 of the Tax Credit Act 2002 or due to an appeal decision. Press OK to process the change or Cancel’ displays

  • the changes you are making will re-finalise the claim, follow the guidance in TCM0042260 before making any changes
    then, if you can make the change
  • select ‘OK’ on the message
  • go to Step 13.

If the message ‘S18 Refinalisation Rules - Actual Income for CCYY-CCYY is required. This change will not be accepted’ displays

  • you will not be able to make the change because the PY actual income is required, follow the guidance in TCM0042260 before making any changes
    then, if you can make the change
  • select ‘OK’ on the message
  • go to Step 13.

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’
  • when the message ‘All changes to the application will be lost for this session, do you wish to proceed?’ displays, select ‘Yes’
  • pass the case to a Level 2 User or your manager. For more information, use ‘Level 1 and Level 2 users’ on TCM0320260
  • take no further action.

If none of the above messages display, go to Step 13.

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Step 13

If the claim is

  • pre-award. Use Function ‘Capture Application’ to record the action you have taken in the ‘Application Notes’ field
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040.
  • post award. Use Function ‘Maintain Household Notes’ to record the action you have taken
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.
    and, when you have recorded the action you have taken
  • close the document on DMS. For how to do this, use TCM1000037.