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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Changes - customer: Customer in receipt of Carer’s Allowance

Checklist

Before you follow this guidance make sure you

Note: When following TCM0138020 you must ensure you follow TCM0134460 and TCM0134420 when told to.

  • check the ‘Unprocessed Change of Circs’ work list for any outstanding entries and make a note of any information you require to clear the work item. Follow the guidance in TCM0054060 
  • 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
  • are in the correct MU. Use TCM0322460 for the correct MU number.

Reasons not to follow this guidance

You do not need to follow this guidance if

  • you are dealing with a single claim
  • the case is pre award
  • the customer has advised you that they or their partner are either

    • incapacitated
    • in prison, on remand or serving a custodial sentence
    • in patient in hospital.

Background

From 6 April 2012, the eligibility criteria for Working Tax Credit (WTC) changed for more information use TCM0114120.

This guidance covers one of the exceptions. Where a customer qualifies for Carer’s Allowance but does not actually get any payments as they receive other benefits instead or where the customer has been awarded and receives Carer’s Allowance. , WTC can continue for couples with children, where their partner is working 16 hours. They will continue to be protected until their spouse or partner is no longer entitled to or receiving Carer’s Allowance.

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

On receipt of the customer letter, See if the customer has provided the start date that they were awarded or became entitled to Carer’s Allowance.

If you have the start date that the customer was awarded or entitled to Carer’s Allowance, go to .

If you do not have the start date that the customer was awarded or entitled to Carer’s Allowance and you have not yet set an action date, go to .

If you are dealing with an expired action date, go to .

Step 2

Phone the customer to obtain the missing information. Follow the guidance in TCM0094080.

If the customer is able to provide the missing information, go to .

If the customer is not able to provide the missing information,

  • send TC664 to request the missing information
  • set an action date of 30 days in the future. For how to do this, use TCM1000008 
  • update the TC648 with the action you have taken
  • update application notes select NC83 from TCM0164020. For how to do this, use TCM1000028 

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

  • take no further action.

Step 3

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

  • send any documentation to storage, follow the guidance in TCM0074140 
  • take no further action.

Step 4

Follow the guidance in TCM0042280 before making any changes then, if you can return to this guidance go to .

Step 5

Using the information provided by the customer

If the date the customer or their partner became entitled to Carer’s Allowance was before 6 April 2012, go to .

If the date the customer or their partner became entitled to Carer’s Allowance is on or after 6 April 2012, go to.

Step 6

Apply the change. For how to do this, use TCM1000458

  • select the appropriate Applicant Details screen
  • enter 06-04-2012 in the ‘Start Date’ field in the ‘Incapacitated’ box then select ‘OK’
  • complete the ‘Amend Finish’ screen. For how to do this, use TCM1000032 
  • update Household Notes with NX17 from TCM0164040. For how to do this, use TCM1000028 

Note: The full details must include the effective date of the change as entered on the NTC system. With all cases to Carer’s Allowance the normal backdating (one month) restriction does not apply.

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

  • issue letter TC1232 to the customer and note TC648 with the action you have taken
  • send any documentation to storage, follow the guidance in TCM0074140 
  • take no further action.

Step 7

Apply the change. For how to do this, use TCM1000458

  • select the appropriate Applicant Details screen
  • enter the date the customer or their partner became eligible to Carer’s Allowance into the ‘Start Date’ field in the ‘Incapacitated’ box then select ‘OK’
  • complete the ‘Amend Finish’ screen. For how to do this, use TCM1000032 
  • update Household Notes with NX17 from TCM0164040. For how to do this, use TCM1000028 

Note: The full details must include the effective date of the change as entered on the NTC system. With all cases to Carer’s Allowance the normal backdating (one month) restriction does not apply.

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

  • issue letter TC1232 to the customer and note TC648 with the action you have taken
  • send any documentation to storage, follow the guidance in TCM0074140 
  • take no further action.