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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Changes - work (left job): Left main job, has other jobs

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020
  • check the Unprocessed Change of Circs work list for any outstanding entries and make a note of any information you require to clear the work item. Follow the guidance in TCM0054060
  • you have the correct user roles to follow this guidance.
  • a change can be made. Follow the guidance in TCM0042260. If the change can be made follow this guidance
  • you are in the correct MU. Use TCM0322460.

Reasons not to follow this guidance

You do not need to follow this guidance if

  • the customer has left their only job
  • the customer is starting work
  • the customer has left their only job and is starting another job.

Required information

Obtain the following information from the source (for example, customer, employer)

  • the end date of their main job
  • the total hours they worked before they left their main job
  • the total hours they work after they leave their main job.

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.

Step 1

If you are unable to trace the customer

  • take no further action

If you are dealing with an expired BF date to obtain information from the customer

  • use the information the customer has supplied or the date the customer notified us of the change as the date the date the customers job ended
  • go to .

If you are dealing with any other reason, go to .

Step 2

Note: From 6 April 2012, couples with children will be entitled to working tax credit if they are both aged 16 or over and

  • they work at least 24 hours a week between them, with one person working at least 16 hours a week. If only one person works, that person must be working at least 24 hours a week, or
  • one person works at least 16 hours a week and the other person can not work because they are
    • incapacitated (in receipt of certain benefits because of a disability or ill health), or
    • an inpatient in hospital, or
    • in prison either on remand or serving a custodial sentence, or
  • one person works at least 16 hours a week and that person qualifies for the disability element of Working Tax Credit, or
  • one person works at least 16 hours a week and that person is aged 60 or over.

Check the information provided to determine if you have all the following details.

  • end date of the old job
  • the total hours they worked before they left their main job
  • the total hours they work after they leave their main job
  • the employment details of the customer’s other job which will now become their new ‘main job’. For how to do this, use TCM1000365.

If the correct end date and four week run on has already been applied

  • enter the benefit start date after the four-week-run-on date.  For how to do this, use TCM1000093

 

  • update Household Notes with the appropriate message.  For how to do this, use TCM1000001
  • take no further action

If you have all the details, go to .

If you do not have all the details, go to .

If you have conflicting details, go to .

Step 3

Check PAYE/SA for customer end date.

If you are able to obtain end date, go to .

If you are unable to obtain the end date, go to .

Step 4

Phone the customer for the missing information. Follow the guidance in TCM0094080.

Note: If you are dealing with any other changes, make sure you have all the information you need to apply the other changes as well. Follow the relevant Changes guidance.

If you can contact the customer by phone and get the information, go to .

If you can contact the customer but can not get the information

  • send form TC664 requesting the missing information
  • set a clerical BF for 30 days in the future
    • Note: When calculating 30 days in the future, do not include postal strikes, and public and bank holidays in the calculation
  • go to .

If you can not contact the customer by phone or you can not get their phone number

  • send form TC664 requesting the missing information
  • set a clerical BF for 30 days in the future
    • Note: When calculating 30 days in the future, don’t include postal strikes, and public and bank holidays in the calculation.
  • go to .

Step 5

If the claim is pre-award

  • update Application Notes with the message NC83 or NC84 from TCM0164020. For how to do this, use TCM1000028
  • take no further action.

If the claim is post award

  • update Household Notes with the message NC83 or NC84 from TCM0164020. For how to do this, use TCM1000001
  • take no further action.

Step 6

Check the status of the claim. For how to do this, use TCM1000025.

If the claim is post award, go to .

If the claim is pre-award

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.

Note: If a change is notified that does not alter or decreases the maximum rate of tax credits the claimant is entitled to, it will be applied from the date of the change.

  • enter the details of the changes on the free format screen. For how to do this, use TCM1000036
    • Note: Enter details of the old job and the new main job.
  • update Application Notes with the action you have taken. For how to do this, use TCM1000028
  • take no further action.

Step 7

Check the status of the award. For how to do this, use TCM1000101.

If the claim has been rejected, ceased or terminated

  • invite them to make a fresh claim. Follow the guidance in TCM0044080
  • take no further action.

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.

If the claim has not been rejected, ceased or terminated, go to .

Step 8

Check if the customer is entitled to the four-week run-on. For how to do this, use TCM1000397.

If the customer is entitled to the four-week run-on, go to .

If the customer is not entitled to the four-week run-on

  • end the job using the actual end date of their job. For how to do this, use TCM1000354
    • Note: If the customer has not provided an end date after you have exhausted the reminder cycle, use the date the customer informed us of the change as advised earlier in this guidance.
  • enter the benefit start date after the four-week-run-on date.  For how to do this, use TCM1000093
    • Note: If the benefit start date has not provided use ADD or contact the customer
  • go to .

Step 9

Consider whether the claim has been ceased or terminated because of one of the four-week run-on exceptions. For how to do this, use TCM1000101 and TCM1000353

Consider entitlement to the four-week run-on. For how to do this, use TCM1000397.

If there are not any exceptions within the four-week run-on period, go to .

If there are exceptions within the four-week run-on period

  • follow the guidance in TCM0228040
  • take no further action.

Step 10

If the date change occurred more than 28 days ago

  • calculate the end date of the four-week run-on
  • make a note of the new effective date
  • end the job from the new effective date you noted earlier. For how to do this, use TCM1000354
  • enter the benefit start date after the four-week-run-on date.  For how to do this, use TCM1000093
    • Note: Do not complete the ‘Amend Finish’ screen at this point.
  • go to .

If the date change occurred 28 days ago or less

  • calculate the end date of the four-week run-on
    • Note: This is 28 days from and including the day after the date the main job ended.
  • make a note of the new effective date
    • Note: If the new effective date is today’s date enter date on system.
  • add Household Note NE01 from TCM0164020. For how to do this, use TCM1000001
  • BF the case to the new effective date
  • take no further action.

Step 11

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.

If you are dealing with a single claim and the customer no longer qualifies for Working Tax Credit, go to .

If you are dealing with a single claim and customer still qualifies for Working Tax Credit

Note: If a change is notified that does not alter or decrease the maximum rate of tax credits the claimant is entitled to, it will be applied from the date of the change.

  • complete the new main job details. For how to do this, use TCM1000355.
    • Note: Do not complete the ‘Amend Finish’ screen at this point.
    • Note: If we do not hold enough information for the customer’s new main job we will not record the job details on the ‘Work Details’ screen but we must record, in Household Notes, the details that we do hold for future changes.
  • go to .

If you are dealing with a joint claim

Note: If a change is notified that does not alter or decrease the maximum rate of tax credits the claimant is entitled to, it will be applied from the date of the change.

  • complete the new main job details. For how to do this, use TCM1000355
    • Note: Do not complete the ‘Amend Finish’ screen at this point.
    • Note: If we do not hold enough information for the customer’s new main job we will not record the job details on the ‘Work Details’ screen but we must record, in Household Notes, the details that we do hold for future changes.
  • go to .

Step 12

If you are dealing with a joint claim and the household still qualifies for WTC

  • check that the WTC recipient is correct. For how to do this use TCM1000485
  • go to .

If you are dealing with a joint claim and the household no longer qualifies for WTC, go to .

Step 13

If other changes are required

  • apply all the other changes
  • follow the relevant Changes guidance
  • go to .

If other changes are not required, go to .

Step 14

Complete the ‘Amend Finish’ screen. For how to do this, use TCM1000032.

Note: If the work change applies to more than one tax year, you must complete your action for each year effected, once you have followed the guidance in TCM0042260.

Note: The changes you have made will not be applied until you complete the ‘Amend Finish’ screen and select ‘OK’.

Note: Make sure you have applied all changes (including any unprocessed changes you’re working) before you complete the ‘Amend Finish’ screen.

If a warning message displayed and you had to pass the case to a Level 2 User or your manager, take no further action.

If a warning message displayed and you were able to make the change

  • update Household Notes with the appropriate message. For how to do this, use TCM1000001
  • go to .

If a warning message did not display

  • update Household Notes with the appropriate message. For how to do this, use TCM1000001
  • go to .

Step 15

If you have been working a work list item

  • delete the work list item. For how to do this, use TCM1000160
  • take no further action.

If you have been working a WAM referral

  • put the WAM referral in confidential waste
  • take no further action.

If you have been working an electronic referral

  • delete the item from the database
  • take no further action.

If you have been working a piece of correspondence

  • send the documents to storage, follow the guidance in TCM0074140
  • take no further action.