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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Changes - work (general N-Z): Strike action - returning to work after strike, more than one job (AG)

To deal with a customer returning to work after a strike, where they have more than one job consider steps 1 to 15.

Step 1

Before making any changes, follow the guidance in TCM0042260

then, if the changes can be made

  • check the information provided to check if you have all the following details for returning to work after strike action

    • date strike action started
    • date the customer returned to work
    • hours worked in the job where the customer is returning from strike action
    • total hours worked (including other jobs)
    • all employers’ details (names and addresses, and whether affected by strike)

    Note: The number of hours may have changed when the customer returned to work after strike action. If this is the case, note the new hours.

then

* If all the details haven’t been provided, go to .
* If all the details have been provided and the customer has been on strike for

* more than ten consecutive days, go to .
* ten consecutive days or fewer, their entitlement will continue. Go to .

Step 2

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

  • contact the customer and obtain the required information, go to .
  • are unable to contact the customer

    • issue form TC664, selecting option 1, asking for all the required information
    • set an Action Date of 14 days from today’s date
    • go to .
  • contact the customer but haven’t obtained all the required information

    • ask the customer to call the Tax Credits Helpline with all the missing information within 14 days of today’s date
    • set an Action Date of 14 days from today’s date
    • go to .

Step 3

Use function AMEND APPLICATION selecting the ‘Change of Circumstances’ option

  • enter the customer’s NINO in the Key Entry Data screen
  • select the ‘All’ checkbox
  • select [OK]

    • If the claim is pre-award, go to .
    • If the claim is post award, rejected or ceased, go to .

Step 4

If the claim is pre-award, the following message will display

‘Details must be recorded on the Free Format screen. Do you wish to proceed?’

  • select [Yes] in the message box. You will be taken to the Free Format screen
  • in the Change Details field, enter the following information

    • the reason for the change, for example, ‘Customer returned to work after strike action (has more than one job)’
    • date the customer returned to work
    • hours worked for job where the customer is returning from strike action
    • hours worked (including all jobs)
    • confirm all employers’ details (names and addresses and whether affected by strike)

    Note: The number of hours may have changed when they returned to work after strike action. If this is the case, enter the new hours.

  • select [OK]

then

  • go to .

Note: The change will be stored on the Free Format screen. Once the claim has been awarded, this will create an entry on the Unprocessed Change of Circs work list.

Step 5

If the claim is post award

  • go to the Application Details screen

Note: If you are taken to the Select Application, select the appropriate claim then select [OK]. You will be taken to the Applicant Details screen

* If the claim has been rejected or if it has ceased, do the customer’s current circumstances mean they now qualify for tax credits?

* yes, go to .
* no, go to .

Note: Use the SEES Tax Credits Eligibility Calculator to establish if the customer would now qualify. To use the SEES calculator open Microsoft Excel, select ‘SEES’ on the toolbar, then select ‘Tax Credits Eligibility Calculator’.

* If the claim hasn’t been rejected or ceased, go to .

Step 6

Use Function AMEND APPLICATION

  • go to the ‘Work Details’ screen for the appropriate customer
  • enter the date of the day before the return from strike action in the Hours Worked End Date field
  • enter the number of paid jobs as appropriate in the Number Of Paid Jobs field
  • enter the total hours for all the customer’s jobs in the Total Hours Worked field

Note: The customer’s hours may have changed when they returned to work from strike action. If this is the case, enter the new hours.

  • enter the date the customer returned to work after the strike in the Hours Worked Start Date field
  • select [OK]

    • If the message ‘1 month restriction applied to include from date. Check if correct’ appears, select [OK], then go to

    otherwise

    • go to .

    Note: If there is no end date in the Hours Worked End Date field, follow the guidance in TCM0050200, then return to this guidance.

Step 7

Note: From 6 April 2012, if a customer tells us within a month about a change of circumstances that increases the maximum rate of tax credits they are entitled to their award can be amended from the date of the change. For changes notified after one month their award can only be amended one month prior to the date the change was notified.

Check the date the customer returned from strike action. If the date is

  • more than one month before today’s date and the customer failed to notify the change within one month, go to .
  • more than one month before today’s date and the customer notified the change within one month, but the change hasn’t yet been applied, go to .

Step 8

In Function AMEND APPLICATION

  • go to the Work Details screen for the appropriate customer
  • consider if the new weekly paid hours will increase the maximum tax credits award (before any income reduction is applied)

Note: Use TCM0050180 for the circumstances where the new weekly hours will increase the maximum tax credits award.

* If the maximum tax credits award will

* increase and you have been notified today of the return from strike action, go to .
* increase and you were notified before today of the return from strike action, go to .
* not increase, go to .

Step 9

Select ‘History’ on the toolbar menu

  • select ‘Hours Worked’ from the options available. You will be taken to the History screen
  • select the first entry
  • select [Change]. You will be taken to the Change History screen
  • make a note of the date in the Include From field
  • delete the existing entry in the Include From field
  • enter the date that the customer returned from strike action in the Include From field
  • enter the date of the day before the original Include From date in the End Date field
  • change the entry in the Hours field to the total hours of the other jobs, not including the job affected by the strike action
  • select [OK]. You will be taken back to the History screen
  • select [New]. You will be taken to the New History screen
  • enter the date of the day after the original Include From date (that you noted earlier) in the Start Date field

Note: The same date will automatically appear in the Include From date field.

  • enter the total hours for all the customer’s jobs, including the job affected by the strike action in the Hours field
  • select [OK]. The following message will be displayed ‘You must enter a CY income’
  • select [OK] in the message box. You will be taken back to the History screen
  • select [OK]. You will be taken to the Work Details screen
  • select [OK]. You will be taken to the Amend Finish screen
  • go to .

Step 10

Select ‘History’ on the toolbar menu

  • select ‘Hours Worked’ from the options available. You will be taken to the History screen
  • select the first entry
  • select [Change]. You will be taken to the Change History screen
  • delete the existing entry in the Include From field
  • if you were notified of the date before 6 April 2012 calculate the date three months prior to date the customer notified TCO of the return from strike action and make a note of the date. If you were notified of the date on or after 6 April 2012 calculate the date one month prior to the date the customer notified TCO of the return from strike action and make a note of the date
  • enter the date that the customer returned from strike action in the Include From field
  • enter the day before the recorded include from date in the End Date field
  • change the entry in the Hours field to the hours of the other jobss, including the job affected by the strike
  • select [OK]. You will be taken back to the History screen
  • select [New]. You will be taken to the New History screen
  • enter the day after the recorded include from date in the Start Date field

Note: The same date will automatically appear in the Include From field.

  • enter the total hours for all the customer’s jobs, including the job affected by the strike action job in the Hours field
  • select [OK]. The following message will be displayed ‘You must enter a CY income’
  • select [OK] in the message box. You will be taken back to the History screen
  • select [OK]. You will be taken to the Work Details screen
  • select [OK]. You will be taken to the Amend Finish screen
  • go to .

Step 11

Select ‘History’ on the toolbar menu

  • select ‘Hours Worked’ from the options available. You will be taken to the History screen
  • select the first entry
  • select [Change]. You will be taken to the Change History screen
  • delete the existing entry in the Include From field
  • enter the date of the day the customer returned from strike action in the Include From field
  • enter the total hours for all the customer’s job, including the job affected by the strike action in the Hours field
  • select [OK]. The following message will be displayed ‘You must enter a CY income’
  • select [OK] in the message box. You will be taken back to the History screen
  • select [OK]. You will be taken to the Work Details screen
  • select [OK]. You will be taken to the Amend Finish screen
  • go to .

Step 12

If the customer is now eligible to tax credits or their claim is now rejected or ceased

  • invite the customer to make a fresh claim. Follow the guidance in TCM0044080

then

  • go to .

Note: Before you can invite a fresh claim, you must check whether the household is in a closed postcode area to prevent new claims being issued to working age households in these areas.  The exception to this is for those households that contain an individual of Pension Credit Qualifying Age (PCQA), as these will be allowed to claim tax credits.  Following the guidance in TCM0044080 will take you through the necessary steps.

Step 13

On the Amend Finish screen

  • Enter the date the notification of the change was received in the Received Date field
  • Select the source of the change, for example ‘Paper’ or ‘Telephone’ from the Source drop down menu
  • Select ‘Change of Circumstance’ from the Reason drop down menu
  • select [OK]. The computer will accept the change of circumstances and will apply the change at the effective date

Note: The changes you have made in this function will not be applied until you complete the Amend Finish screen and select [OK].

* If the message ‘S18 Refinalisation Rules - Potential inappropriate refinalisation for CCYY-CCYY. If you have the authority to re-finalise under S19, S20 or S21 of the Tax Credit Act 2002 or due to an appeal decision. Press OK to process the change or Cancel’ displays

* the changes you are making will re-finalise the claim, follow the guidance in [TCM0042260](https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0042260) before making any changes

then, if you can make the change

* select [OK] on the message
* go to .

* If the message ‘S18 Refinalisation Rules - Actual Income for CCYY-CCYY is required. This change will not be accepted’ displays

* you will not be able to make the change because the PY actual income is required, follow the guidance in [TCM0042260](https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0042260) before making any changes

then, if you can make the change

* select [OK] on the message
* go to .

* If the message ‘S18 Refinalisation Rules - You do not have the authority to re-finalise CCYY-CCYY. This change will not be accepted. Please refer to the appropriate team’ displays

* the changes you are making will re-finalise the claim
* select [Cancel]. You will be taken to the Amend Application Details screen
* select [Cancel]
* when the message ‘All changes to the application will be lost for this session, do you wish to proceed?’ displays, select [Yes]
* pass the case to a Level 2 User or your manager. For more information, use ‘Level 1 and Level 2 users’ on [TCM0320260](https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0320260)
* take no further action.

* If none of the messages display, go to .

Step 14

Use Function MAINTAIN HOUSEHOLD NOTES and select the ‘General’ category to record the action you have taken

Note: The message you need to record will be dependant on the action you have taken. For example, if you followed the action in step 2, record the appropriate message for Step 2 below

  • Step 1 - ‘NC21 - Customer on strike less than 10 days. Date went on strike DD/MM/YY. Date returned to work DD/MM/YY’
  • Step 2 - ‘NC83 - COC corre re (details), further info needed. UTC X 2. Letter (details) issued to (details). BF (DD/MM/YY). Corre rec (DD/MM/YY) from (source)’
  • Step 5 - ‘NC93 - Date strike action started DD/MM/YY. Date returned to work DD/MM/YY. Hours worked on return to work (enter number of hours)’
  • Step 12 - ‘NC24 - Customer (enter customer’s name) reported being on strike for more than 10 consecutive days but claim is ceased/rejected/no longer eligible during strike action (delete as appropriate). Customer invited to make a fresh claim’

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

  • go to .

Step 15

Complete form TC648 and send it with any relevant correspondence to storage. Follow the guidance in TCM0074140.