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HMRC internal manual

Tax Credits Manual

Changes - death (child): Death of a child - new claims (Info)

On the Priority 1 team you will receive new tax credits claims that are clearly marked ‘Priority 1 team’ in red on the front. These may have been issued by the Priority 1 Team or may have been referred to you from the RDC team at Netherton.

You must initially capture the claim showing the deceased child’s or young person’s date of birth. Then, once the claim has been awarded, capture the child’s or young person’s date of death as a change of circumstances.

To ensure that you provide a full service to the customer you must also ensure that any queries or information has been dealt with that refer to Child Benefit.

Note: During a phone call with the customer, if they have an enquiry about tax, explain you are unable to deal with their query and transfer the call to the Needs Enhanced Support (NES) Team who will be able to help. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) If you are unable to get through to the NES Team, complete the Needs Enhanced Support (NES) Handover Form, held in the Priority 1 team Controlled Access Folder, noting the customer’s preferred time for call back(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . The NES Team will arrange to call the customer back.

Any correspondence you issue must be accompanied with a letter of condolence to the customer.

If the claim isn’t awarded straight away, review it daily to clear any verification failures that occur.

There is an Action Guide for this subject, select TCM0038120 to access it