Changes - miscellaneous (A-F): establish if a change can be made (Info)
Once an award has been finalised at the end of the tax credit year it can only be changed in a limited number of circumstances.
You must establish which years the change affects, because it could be for
- Previous Year minus 1 (PY-1) or earlier
- Previous Year (PY)
- Current Year (CY)
- The tax year in which the UC Start Date minus 1 day falls (UY)
- any combination of these years.
Take particular care when CY and PY claims are both affected by a reported change. If the PY claim has been finalised and the claim’s 1st Specified Date (1SD) has passed, changes to the PY claim cannot always be made. This is also the case for UY cases where the customer’s In Year Specified date (IYSD) has passed.
Note: You must consider normal backdating rules whenever you make a change to PY, CY or UY.
Note: If you are making a change to a PY or UY finalised award, the computer will recognise if you have a Level 1 or Level 2 user role. If you are a Level 2 user, you must access the user role ‘AMBS Auth S18’ to make a change to a PY or UY finalised award. If you do not have a Level 2 user role, you will not have authority to make a change that would cause a potentially inappropriate refinalisation. For more information, use ‘Level 1 and Level 2 users’ on TCM0320260.
Full-time non-advanced education
If you have been told that a qualifying young person is staying on in full-time non-advanced education (FTNAE) after the award is finalised and the Declaration was returned, backdating cannot be applied to the start date of the FTNAE. The change must be applied from 06/04/CY.
There is an Action Guide for this subject, select TCM0042280 to access it