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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes - miscellaneous (G-Z): Unmatched change or correction (AG)

Background

Notification of a change of circumstances and/or a correction can be made in a number of ways. Follow the guidance in TCM0044120.

When a change of circumstances or a correction that cannot be matched to an existing claim is received, you will need to

  • identify the type of communication
  • identify the customer from whom the correspondence originated

Then, take an appropriate course of action to resolve the issue by either

  • finding a matching claim

or

  • filing the correspondence or record of the phone call in a clerical BF run for 28 days, and then after that period, send it to local storage.

Guidance

To deal with a notification of a change of circumstances or correction for which you cannot trace a claim, consider steps 1 to 9.

Step 1

If the notification was made

  • over the phone, go to .
  • by any other means, go to .

Step 2

If you have a contact phone number try to contact the customer by phone to find out if there is an existing claim. Follow the guidance in TCM0094080.

  • If you can make contact by phone, go to .
  • If you are unable to make contact by phone, go to .

Step 3

If you cannot make contact by phone write to the customer address and

  • tell them that you cannot deal with their correspondence and the reason
  • ask them to confirm the details of the change and their personal details.

Step 4

If you are unable to trace any of the following for the customer

  • an existing claim
  • a contact phone number or a contact phone number that is answered
  • a contact address

then

  • complete a form TC648
  • set an Action Date of 28 days in the future
  • file the correspondence in the clerical BF run.

If you are still unable to trace any of the following at the Action Date send it to local storage.

Step 5

Whilst on the phone you must ask the customer (or caller) for the following details that will enable you to identify and match them to an existing claim

  • full name
  • NINO
  • address
  • date of birth
  • any other details that you consider necessary in order to trace the claim.

Step 6

Use Function AMEND APPLICATION and on the Key Entry Data - Applicant screen

  • select [Trace]. You will be taken to Function TRACE CITIZEN.

Step 7

In Function TRACE CITIZEN use the information provided over the phone to try and match the customer to an existing award.

  • If you cannot find a match, go to .
  • If you can find a match, go to .

Step 8

If you are unable to find a match complete form TC648 and set an action date of 28 days in the future and file the correspondence in the clerical BF run.

If you are still unable to find a match at the action date send it to local storage.

Step 9

Follow the relevant Changes guidance.