This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tax Credits Manual

Changes - miscellaneous (G-Z): Invite fresh claim

Reasons not to follow this guidance

You do not need to follow this guidance if

  • you work on one of the teams that is authorised to issue claim packs to customers. You will need to follow your own specific guidance telling you how to issue a claim pack to a customer.
    Note: To prevent fraud, only specialised teams who are authorised to do so can issue claim packs to customers.

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.

Note: To support the expansion of Universal Credit (UC), The Department for Work and Pensions (DWP) and The Department for Communities (DfC) in Northern Ireland, are undertaking a phased rollout approach using postcodes. By 31 December 2018, this rollout will be complete and any new claims for Tax Credits will no longer be accepted after this date and HMRC will signpost the customer(s) towards DWP or DfC to claim Universal Credit instead.

The only exception to this is if the customer (or in the case of a joint claim, one of the customers) is recognised as being of Pension Credit Qualifying Age (PCQA) or they have more than 2 children. Business rules will allow these exceptions to be identified and Tax Credit claims can be accepted on this basis. Full Gateway Closure will take place on 31 January 2019 and, after this date, these exceptions will no longer be accepted.

Note: From 16th January 2019, an additional exception will be accepted where the customer is in receipt of the Severe Disability Premium (SDP) as part of their legacy benefit.

Severe Disability Premium (SDP) is an extra amount of money that is included in Income Support, income-based Jobseeker’s Allowance, income-related Employment and Support Allowance and housing benefit where a customer meets the entitlement conditions.

To be eligible for SDP, a customer must be in receipt of one of the following qualifying benefits:

  • PIP daily living component
  • Armed forces independence payment (AFIP)
  • DLA care component at the middle or highest rate
  • Attendance Allowance, or Constant Attendance Allowance paid with Industrial Injuries Disablement Benefit

SDP is only payable where a customer lives alone or is treated as living alone. A customer cannot get the severe disability premium if someone is in receipt of Carer’s Allowance or the carer element of Universal Credit for looking after them.

Step 1

Check whether the household contains a customer who is of Pension Credit Qualifying Age (PCQA). For how to do this, use TCM1000655.

If the household contains a customer who is of Pension Credit Qualifying Age (PCQA), go to Step 3

If the household does not contain a customer who is of Pension Credit Qualifying Age (PCQA), go to Step 2

Step 2

Check whether the customer is claiming for more than two children. For how to do this, use TCM1000655.

If the customer is claiming for more than two children, go to Step 3

If the customer is not claiming for more than two children

Step 3

You will need to contact the customer.  For how to do this, follow the guidance in TCM0094080.

If you were able to contact the customer by phone

  • tell the customer they need to contact the tax credits helpline to make a new claim.
  • go to Step 4

If you were unable to contact the customer by phone

Step 4

Check if there has been an earlier claim and whether it has been rejected. For how to do this, use TCM1000346.

If there has been an earlier claim that has been rejected, go to Step 6

If there has been an earlier claim but it has not been rejected, go to Step 5

If there has not been an earlier claim, go to Step 6

Step 5

If you have issued a TC27

  • update Household Notes with the message XW02 from TCM0176020. For how to do this, use TCM1000001
  • go to Step 6

If you have issued a TC1213

  • update Household Notes with the message XW01 from TCM0176020. For how to do this, use TCM1000001
  • go to Step 6

If you have informed the customer by phone that they need to contact the tax credits helpline to make a new claim

  • update Household Notes with the message XW01 from TCM0176020. For how to do this, use TCM1000001
  • go to Step 6

Step 6

If you have not been told to return to the guidance you were previously following, take no further action.

If you have been told to return to the guidance you were previously following, return to that guidance.