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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Changes - work (left job): Left main job, has other jobs, started new main job outside seven days (AG)

To deal with the situation where the customer has left their main job, has other jobs already recorded on the computer and has started another main job outside seven days, consider Steps 1 to 47.

Step 1

If you are unable to trace the customer

  • take no further action

Before making any changes, follow the guidance in TCM0042260

then, if the changes can be made and

  • you are dealing with a 28-day effective day referral from a Contact Centre , go to .
  • you have received a reply form the customer for further information, go to .
  • you are dealing with an expired BF date because you have not been able to obtain the required information, go to .
    • otherwise
  • check the information provided to check if you have all the following details for the old job
    • end date
    • name of employer
    • total number of paid hours for the old main job and other remaining jobs
    • and
  • total number of paid hours for the other remaining jobs only
    • Note: The number of hours (for the remaining jobs) may have changed when the old job ended.
    • and the following details for the new job
    • start date
    • total number of paid hours for the new main job and other remaining job(s)
    • employer reference number
    • payroll number (if available)
    • employer’s name
    • employer’s address
    • and the

 

  • Unique Taxpayer’s Reference Number (UTR) (if the new job is a self-employed job)

 

  • If all the details have been provided, go to .
  • If all the details haven’t been provided, go to .

Step 2

Check PAYE/SA for customer information.

If you are able to obtain all information, go to .

If you are unable to obtain all information, go to .

Step 3

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

  • are unable to contact the customer, go to .
  • contact the customer and obtain the required information, go to .
  • contact the customer but have not obtained all the required information, go to .

Step 4

Use Function AMEND APPLICATION selecting the Change of Circumstances option. You will be taken to the Key Entry Data screen

  • enter the NINO
  • select the ‘ALL’ checkbox
  • select [OK]

 

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

Step 5

If the claim is pre-award

  • on the Select Application screen, select the appropriate claim
    • Note: If the following message is displayed ‘Details must be recorded on the Free Format screen. Do you wish to proceed?’, select [YES] on the message. You will be taken to the Free Format screen.
  • on the Free format screen, enter the reason for the change, for example, ‘Main job ended (has other jobs) and enter new main job that has started outside 7 days. Fill the gap of more than 7 days with the remaining job(s) for customer 1 or 2, to be added to the claim
  • enter the following details for the old main job in the Free Format screen
    • end date
    • name of employer
    • total number of paid hours (old job and including all other jobs)
    • and for the remaining jobs (after the old main job ended)
    • number of paid jobs (after the change)

    • total number of paid hours

    • Note: The number of hours may have changed.
  • enter the following details for the new job
    • start date
    • total number of paid hours (new job and including all other jobs)
    • number of paid jobs (new job and including all other jobs)
    • employer reference number
    • payroll number (if available)
    • employer’s name
    • employer’s address
    • and the
    • Unique Taxpayer Reference number (UTR) (if the new job is a self-employed job)
    • select [OK]
    • and then, go to .

Note: The changes will be stored on the Free Format screen. Once the claim has been awarded, this will create an entry on the ‘Unprocessed Change of Circumstances’ Work List.

Step 6

Where the claim is post award you will be taken to either the Select Application screen or the Applicant Details screen.

  • If the Select Application screen is displayed, select the claim affected by this change and you will then be taken to the Applicant Details screen. Then go to .
  • If the claim has been rejected and the customer’s current circumstances mean they now qualify for tax credits, go to .

Step 7

Check the referral or correspondence for the actual date the change occurred.

  • If the change occurred on or before 30 July 2009, go to .
  • If the change occurred on or after 31 July 2009, go to .

Step 8

Use Function VIEW APPLICATION to check if this is a single claim or a joint claim

  • If this is a single claim and the customer has
    • reduced their weekly hours from 30 or more to between 16 or more and less than 30, go to .
    • remained working over 30 or more hours weekly or reduced their weekly hours to below 16, go to .
    • reported any other changes, go to .
  • If this is a joint claim, go to .

Step 9

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’t 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.

Consider if as a result of this change, the household will still be entitled to Working Tax Credit (WTC). To check the entitlement, follow the guidance in TCM0114120.

  • If the household will no longer be entitled to WTC, go to .
  • If the household will still be entitled to WTC, go to .

Step 10

Use Function VIEW AWARD

  • go to the Award Summary screen
  • check the Tax Credit Type field to check if the customer is receiving WTC only.
    • If the customer is receiving WTC only, go to .
    • If the customer is receiving WTC and CTC, go to .

Step 11

  • Consider if, as a result of this change, the household will still be entitled to WTC. To check the entitlement, follow the guidance in TCM0114120.If the household will still be entitled to WTC, go to .
  • If the household will no longer be entitled to WTC, go to .

Step 12

If the customer notified you of the change before 6 April 2012

  • either the customer or their partner are working between 16 or more hours weekly and less than 30, go to .
  • in any other case, go to .

If the customer notified you of the change on or after 6 April 2012

  • 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’t 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
  • go to .
  • in any other case, go to .

Step 13

If the customer has notified you of the change before 6 April 2012 and the new number of weekly hours the customer is working

  • is still above 30, go to .
  • has reduced to below 30 but remain above 16, go to .
  • has reduced to below 16, go to .

If the customer has notified you of the change on or after 6 April 2012 and the new number of weekly hours the customer is working

  • is still above 30, go to .
  • has reduced to below 30 but remains at 24 or more and one person is working at least 16 hours per week , go to .
    • 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’t 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.
  • has reduced to below 16, go to .

Step 14

Use Function VIEW APPLICATION and go to the Work Details screen to check if the partner is working.

  • If the partner is working, go to .
  • If the partner isn’t working, go to .

Step 15

Use Function VIEW AWARD and go to the View Elements screen to check if childcare is being paid as part of the award.

  • If childcare is being paid, go to .
  • If childcare isn’t being paid, go to .

Step 16

Calculate the new 28-day effective date if this has not already been calculated by the Contact Centre

Note: This is 28 days from and including the day after the date the hours reduced.

  • make a note of this new effective date
    • then
    • If today’s date is on or after the new 28-day effective date
    • use Function MAINTAIN HOUSEHOLD NOTES to enter the following message
    • ‘NE01 - 28 day effective date case. Case held on GrpXX. Change reported DD/MM/YY. New effective date of change is DD/MM/YY. Run on period is DD/MM/YY - DD/MM/YY.
    • Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

 

  • go to .

 

  • If today’s date is before the new effective date

 

  • BF the case to the date you have just calculated as the new 28-day effective date
    • use Function MAINTAIN HOUSEHOLD NOTES to enter the following ‘NE01 - 28 day effective date case. Case held on GrpXX. Change reported DD/MM/YY. Job ended DD/MM/YY. New effective date of change is DD/MM/YY. Run on period is DD/MM/YY - DD/MM/YY’
    • Check if the customer is in receipt of child care costs
  • if thecustomer is no longer treated as being engaged in remunerative work their entitlement to the childcare element also ends
  • ifentitlement to the childcare element has ceased
  • follow guidance inTCM1000163
    • Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.
    • Note: The run on period starts from the day after the job ended and runs to the 28th day. If an earlier childcare end date is already present and this date is before the new effective date, do not change the childcare end date.

 

  • take no further action.

Step 17

Use Function VIEW HOUSEHOLD ACCOUNT

  • go to the View Account Summary screen
  • check if the claim has been ceased or terminated within the 28-day effective date period
    • then
  • use Function VIEW HOUSEHOLD NOTES to confirm the date the household ended
  • If the claim hasn’t been ceased or terminated, go to .
  • If the claim has been ceased or terminated
    • make a note of the household end date
    • use this date as the new effective date when ending the job
    • Note: Because the claim has ceased or terminated within the 28-day period the customer’s entitlement will only be extended up to and including the date the claim ceased or was terminated.

 

  • go to .

Step 18

End the old job. To do this

  • use Function AMEND APPLICATION
  • go to the ‘Work Details’ screen for the appropriate customer
  • enter the end date for the ‘old’ job in the ‘Hours Worked End Date’ field, using the new effective date you calculated at or
  • If entitlement to Childcare charges has ceased
    • select ‘CC’ on the toolbar menu. You will be taken to the Childcare Details screen
    • select the childcare provider that the change relates to
    • select [Change]. You will be taken to the Change Childcare Provider screen
    • select the appropriate tax year
    • in the costs field, select the weekly costs for that year
    • select [Change]. The Amend Cost Screen will display
    • enter the end date, using the new effective date, in the End Date field
    • then

 

  • select [OK]. You will be taken to the Amend Finish screen
  • go to .

Note: After completing the actions in Amend Finish, you will need to return to this Step to complete the instruction in Function AMEND APPLICATION, select the Work Details screen, for the appropriate customer

  • If the main job ended was employed (other job recorded was employed) and the new main job started outside 28 days was employed, go to .
  • If the main job ended was employed (other job recorded was self-employed) and the new main job started outside 28 days was employed, go to .
  • If the main job ended was employed (other job recorded was self-employed) and the new main job started outside 28 days was self-employed, go to .
  • If the main job ended was employed (other job recorded was employed) and the new main job started outside 28 days was self-employed, go to .
  • If the main job ended was self-employed (other job recorded was self-employed) and the new main job started outside 28 days was employed, go to .
  • If the main job ended was self-employed (other job recorded was self-employed) and the new main job started outside 28 days was self-employed, go to .
  • If the main job ended was self-employed (other job recorded was employed) and the new main job started outside 28 days was self-employed, go to .
  • If the main job ended was self-employed (other job recorded was employed) and the new main job started outside 28 days was employed, go to .

Step 19

Check if the new job started within the 28-day effective period.

  • If the new main job started within the 28-day period, note the day after the 28-day effective date
    • or
  • If the new main job started after the 28-day effective period, note the actual job start date
    • then
  • enter details of the new main job which started outside 28 days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • appropriate job start date you have noted above in the Hours Worked Start Date field

then, in the Main Employment Details section

  • enter the

 

  • employer’s reference number
    • Note: If the customer hasn’t provided the employer reference number, follow the guidance in TCM0068080.
    • payroll number (if available)
    • new employment start date
    • employer’s name (if necessary)
    • employer’s address (if necessary)
    • phone number (if available)
    • and then
  • go to .

Step 20

Check if the new job started within the 28-day effective period

  • If the new main job started within the 28 day-period, note the day after the 28-day effective date
    • or
  • If the new main job started after the 28-day effective period, note the actual job start date
    • then
  • enter details of the new main job which started outside 28 days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • appropriate job start date you have noted above in the Hours Worked Start Date field
    • then
  • go to .

Step 21

Check if the new job started within the 28-day effective period

  • If the new main job started within the 28-day period, note the day after the 28-day effective date
    • or
  • If the new main job started after the 28-day effective period, note the actual job start date
    • then
  • enter details of the new main job which started outside 28 days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • appropriate job start date you have noted above in the Hours Worked Start Date field

then, in the Self Employment Details section, enter the

  • UTR number
  • Enter the new start date in the Start Date field
    • then
  • go to .

Step 22

Check if the new job started within the 28-day effective period

  • If the new main job started within the 28-day period, note the day after the 28-day effective date
    • or
  • If the new main job started after the 28-day effective period, note the actual job start date
    • then
  • enter details of the new main job which started outside 28 days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • Appropriate job start date you have noted above in the Hours Worked Start Date field

then, in the Self- Employment Details section

  • delete the end date in the Self Employed end date field

 

  • then, in the Main Employment Details section, enter the

 

  • employer’s reference number
    • Note: If the customer hasn’t provided the employer reference number, follow the guidance in TCM0068080.
    • payroll number (if available)
    • new employment start date
    • employer’s name (if necessary)
    • employer’s address (if necessary)
    • phone number (if available)
    • then
  • go to .

Step 23

Check if the new job started within the 28-day effective period

  • If the new main job started within the 28-day period, note the day after the 28-day effective date
    • or
  • If the new main job started after the 28-day effective period, note the actual job start date
    • then
  • enter details of the new main job which started outside 28 days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • appropriate job start date you have noted above in the Hours Worked Start Date field

then, in the Self- Employment Details section

  • delete the end date in the Self Employed end date field
    • then
  • go to .

Step 24

Check if the new job started within the 28-day effective period

  • If the new main job started within the 28-day period, note the day after the 28-day effective date
    • or
  • If the new main job started after the 28-day effective period, note the actual job start date
    • then
  • select ‘History’ from the toolbar and ‘Hours Worked’ from the drop down list. You will be taken to the History screen
  • select [Cancel]
    • Note: This is to ensure that the computer retains the employment details.
  • enter the number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
  • enter the total number of hours worked in the Total Hours Worked field (new job and including other jobs)
  • enter the appropriate job start date you have noted above in the Hours Worked Start Date field
    • then, in the Self Employed Details section
  • delete the end date in the End date field
    • then
  • go to .

Step 25

Check if the new job started within the 28-day effective period

  • If the new main job started within the 28-day period, note the day after the 28-day effective date
    • or
  • If the new main job started after the 28-day effective period, note the actual job start date
    • then
  • enter details of the new main job which started outside 28 days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • appropriate job start date you have noted above in the Hours Worked Start Date field
    • then, in the Main Employment Details section, enter the
    • employer’s reference number
    • Note: If the customer hasn’t provided the employer reference number, follow the guidance in TCM0068080.
    • payroll number (if available)
    • new employment start date
    • employer’s name (if necessary)
    • employer’s address (if necessary)
    • phone number (if available)
    • then
  • go to .

Step 26

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.

Check from the information provided, the new effective date of change.

  • If the customer notified you of the change before 6 April 2012 and the new effective date occurred
    • within the three months before today’s processing date, go to .
    • more than three months before today’s processing date because the change hasn’t yet been applied (customer originally notified us within three months), go to .
    • more than three months before today’s processing date because the customer failed to notify you about the change within three months, go to .
  • If the customer notified you of the change on or after 6 April 2012 and the new effective date occurred
    • within one month before today’s processing date, go to .
    • more than one month before today’s processing date because the change hasn’t yet been applied (customer originally notified us within one month), go to .
    • more than one month before today’s processing date because the customer failed to notify you about the change within one month, go to .

Step 27

Select ‘History’ from the toolbar and ‘Hours Worked’ from the drop down list. You will be taken to the History screen

Note: You must now record a new period of history using the total hours from the other jobs that is, from the day after the new effective period to the day before the new main job started.

  • select [New]
  • enter the start date as the day after the new effective period in the Start Date field
    • Note: The include from Date will automatically be displayed with the start date.
  • enter the end date as the day before the new main job started in the End Date field
  • enter the total hours for the existing other jobs
  • select [OK]. You will be taken to the Work Details screen
  • go to .

Step 28

Select ‘History’ from the toolbar and ‘Hours Worked’ from the drop down list. You will be taken to the History screen

  • select the top item
  • select [Change]
  • delete the existing ‘Include From’ date
  • enter the new ‘Include From Date’ as the start date of the new main job in the include From field
  • select [OK]
    • Note: You must now record a new period of history using the total hours from the other jobs - that is, from the day after the new effective period to the day before the new main job started.
  • select [New]
  • enter the start date as the day after the new effective period in the Start Date field
    • Note: The ‘Include From’ date’ will automatically be displayed with a date three months before today’s date.
  • delete the ‘Include From’ date
  • enter the new ‘Include From’ date as the day after the new effective date in the Start Date field
  • enter the total hours for the existing other jobs
  • select [OK]. You will be taken to the Work Details screen
    • then
  • go to .

Step 29

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’t 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.

In Function AMEND APPLICATION go to the Child details screen or Work Details screen

  • check if there is continuing tax credit eligibility during the period from the end of the old job to the start of the new job. Follow the guidance about eligibility in TCM0114000
    • Note: Use the Information page in the relevant guidance to check if the customer is still eligible to claim tax credits.
  • select [OK]. You will be taken to the Amend Finish screen
    • then
  • go to .

Step 30

To complete the Amend Finish Screen

  • enter the date the notification of the change was received
  • enter the source of the change as paper
  • enter the reason for the change as ‘Change of Circumstances’
    • and
  • select [OK]
    • 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
    • select [OK] on the message
    • If you need to enter new employment details or if you need to replace an existing employment as the main employment, return to the Step you have arrived here from and continue with the instruction
    • Note: If the claim is now ceased or terminated you don’t need to enter the new job details, go to .
    • otherwise

 

  • go to
    • then
  • If eligibility doesn’t continue during the gap in the main jobs, but there is tax credit eligibility from the start of the new main job, go to
  • If eligibility continues during the gap in main jobs, go to .
  • If the message ‘S18 Refinalisation Rules - Actual Income for CCYY-CCYY is required. This change will not be accepted’ displays
  • select [OK] on the message
  • If you need to enter new employment details or if you need to replace an existing employment as the main employment, return to the Step you have arrived here from and continue with the instruction
    • Note: If the claim is now ceased / terminated you do not need to enter the new job details, go to
    • otherwise

 

  • go to
    • then

 

  • If eligibility doesn’t continue during the gap in the main jobs, but there is tax credit eligibility from the start of the new main job, go to
  • If eligibility continues during the gap in main jobs, 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
  • take no further action.

 

  • If none of the messages display, then

 

  • If you need to enter new employment details or if you need to replace an existing employment as the main employment, return to the Step you have arrived here from and continue with the instruction
    • Note: If the claim is now ceased or terminated you don’t need to enter the new job details, go to .
    • otherwise

 

  • go to
    • then

 

  • If eligibility doesn’t continue during the gap in the main jobs, but there is tax credit eligibility from the start of the new main job, go to
  • If eligibility continues during the gap in main jobs, go to .

Step 31

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’t 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.

In Function AMEND APPLICATION

  • select the ‘Work Details’ screen for the appropriate customer
  • enter the end date for the ‘old’ job in the Hours Worked End Date field (if it isn’t already displayed)
  • select [OK]. You will be taken to the Amend Finish screen
    • then
  • go to .

Note: After completing the actions in Amend Finish, you will need to return to this Step to complete the instruction In Function AMEND APPLICATION, select the Work Details screen for the appropriate customer

  • If the main job ended was employed (other job recorded was employed) and the new main job started outside seven days was employed, go to .
  • If the main job ended was employed (other job recorded was self-employed) and the new main job started outside seven days was employed, go to .
  • If the main job ended was employed (other job recorded was self-employed) and the new main job started outside seven days was self-employed, go to .
  • If the main job ended was employed (other job recorded was employed) and the new main job started outside seven days was self-employed, go to .
  • If the main job ended was self-employed (other job recorded was self-employed) and the new main job started outside seven days was employed, go to .
  • If the main job ended was self-employed (other job recorded was self-employed) and the new main job started outside seven days was self-employed, go to .
  • If the main job ended was self-employed (other job recorded was employed) and the new main job started outside seven days was self-employed, go to .
  • If the main job ended was self-employed (other job recorded was employed) and the new main job started outside seven days was employed, go to .

Step 32

If the main job ended was

  • employed (other job recorded was employed) and the new main job started outside seven days was employed
    • or
  • employed (other job recorded was self-employed) and the new main job started outside seven days was employed
    • enter details of the new main job which started outside seven days
    • select [New]
    • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • start date in the Hours Worked Start Date field
    • then, in the Main Employment Details section, enter the

 

  • employer’s reference number
    • Note: If the customer hasn’t provided the employer reference number, follow the guidance in TCM0068080.
    • payroll number (if available)
    • new employment start date
    • employer’s name (if necessary)
    • employer’s address (if necessary)
    • phone number (if available)
    • then
  • go to .

Step 33

If the main job ended was employed (other job recorded was self-employed) and the new main job started outside seven days was self-employed

  • enter details of the new main job which started outside seven days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • start date in the Hours Worked Start Date field
    • then
  • go to .

Step 34

If the main job ended was employed (other job recorded was employed) and the new main job started outside seven days was self-employed

  • enter details of the new main job which started outside seven days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • start date in the Hours Worked Start Date field
    • then, in the Self Employment Details section, enter the
    • UTR number
  • enter the new start date in the Start Date field
    • then
  • go to .

Step 35

If the main job ended was self-employed (other job recorded was self-employed) and the new main job started outside seven days was employed

  • enter details of the new main job which started outside seven days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • start date in the Hours Worked Start Date field
    • then, in the Self- Employment Details section
    • delete the end date in the Self Employed end date field
    • then, in the Main Employment Details section, enter the
    • employer’s reference number
    • Note: If the customer hasn’t provided the employer reference number, follow the guidance in TCM0068080.
    • payroll number (if available)
    • new employment start date
    • employer’s name (if necessary)
    • employer’s address (if necessary)
    • phone number (if available)
    • then
  • go to .

Step 36

If the main job ended was self-employed (other job recorded was self-employed) and the new main job started outside seven days was self-employed

  • enter details of the new main job which started outside seven days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • start date in the Hours Worked Start Date field
    • then, in the Self- Employment Details section
  • delete the end date in the Self Employed end date field
    • then
  • go to .

Step 37

If the main job ended was self-employed (other job recorded was employed) and the new main job started outside seven days was self-employed

  • select ‘History’ from the toolbar and ‘Hours Worked’ from the drop down list. You will be taken to the History screen
  • select [Cancel]
    • Note: This is to ensure that the computer retains the employment details.
  • enter the number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
  • enter the total number of hours worked in the Total Hours Worked field (new job and including other jobs)
  • enter the start date in the Hours Worked Start Date field
    • then, in the Self Employed Details section
    • delete the end date in the End date field
    • then
  • go to .

Step 38

If the main job ended was self-employed (other job recorded was employed) and the new main job started outside seven days was employed

  • enter details of the new main job which started outside seven days
  • select [New]
  • enter the
    • number of paid jobs in the Number Of Paid Jobs field (new job and including other jobs)
    • total number of hours worked in the Total Hours Worked field (new job and including other jobs)
    • start date in the Hours Worked Start Date field
    • then, in the Main Employment Details section, enter the
    • employer’s reference number
    • Note: If the customer has not provided the employer reference number, follow the guidance in TCM0068080.
    • payroll number (if available)
    • new employment start date
    • employer’s name (if necessary)
    • employer’s address (if necessary)
    • phone number (if available)
    • then
  • go to .

Step 39

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.

If the customer notified you of the change before 6 April 2012

  • check from the information already provided, the end date of the old job. If the end date occurred
    • within the three months before today’s processing date, go to .
    • more than three months before today’s processing date because the change hasn’t yet been applied (customer originally notified us within three months), go to .
    • more than three months before today’s processing date because the customer failed to notify you about the change within three months, go to .

If the customer notified you of the change on or after 6 April 2012

  • check from the information already provided, the end date of the old job. If the end date occurred
    • within one month before today’s processing date, go to .
    • more than one month before today’s processing date because the change hasn’t yet been applied (customer originally notified us within one month), go to .
    • more than one month before today’s processing date because the customer failed to notify you about the change within one month, go to .

Step 40

Select ‘History’ from the toolbar and ‘Hours Worked’ from the drop down list. You will be taken to the History screen

Note: You must now record a new period of history using the total hours from the other jobs - that is, from the day after the ‘old’ main job ended to the day before the new main job started.

  • select [New]
  • enter the start date as the day after ‘old’ main job ended in the Start Date field
    • Note: The include from Date will automatically be displayed with the start date.
  • enter the end date as the day before the new main job started in the End Date field
  • enter the total hours for the other jobs that is, after ‘old’ main job ended and before new main job started
  • select [OK]. You will be taken to the Work Details screen
  • go to .
    • For a worked example, use Example 16 in TCM0322680.

Step 41

Select ‘History’ from the toolbar and ‘Hours Worked’ from the drop down list. You will be taken to the History screen

  • select the top item
  • select [Change]
  • delete the existing ‘Include From’ date
  • enter the new ‘Include From Date’ as the start date of the new main job in the include From field
  • select [OK]
    • Note: You must now record a new period of history using the total hours from the other jobs - that is, from the day after the ‘old’ main job ended to the day before the new main job started.
  • select [New]
  • enter the start date as the day after ‘old’ main job ended in the Start Date field
    • Note: The ‘Include From’ date’ will automatically be displayed with a date three months before today’s date.
  • delete the ‘Include From’ date
  • enter the new ‘Include From’ date as the same date as the start date in the Start Date field
  • enter the total hours for the other jobs - that is, after ‘old’ main job ended and before new main job started
  • select [OK]. You will be taken to the Work Details screen
    • then
  • go to .
    • For a worked example, use Example 17 in TCM0322680.

Step 42

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.

  • If the customer notified you of the change before 6 April 2012 and the end date occurred more than three months before today’s processing date because the customer failed to notify you that they have left their main job (has other jobs) and has started another main job outside seven days
    • Note: There may be more than one change to be considered when limiting the backdating and because of the complexity, further analysis is required in more detail to provide accurate instructions.
    • contact Technical Advice Line (TAL) through your normal route
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • provide name and contact details
    • and
    • NINO for the above case scenario
    • then
  • go to .

If the customer notified you of the change on or after 6 April 2012 and

  • the end date occurred more than one month before today’s processing date because the customer failed to notify you that they have left their main job (has other jobs) and has started another main job outside seven days
    • Note: There may be more than one change to be considered when limiting the backdating and because of the complexity, further analysis is required in more detail to provide accurate instructions.
    • contact Technical Advice Line (TAL) through your normal route
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • provide name and contact details
    • and
    • NINO for the above case scenario
    • then
  • go to .

Step 43

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’t 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.

In Function AMEND APPLICATION go to the Child details screen or Work Details screen

  • check if there is continuing tax credit eligibility during the period from the end of the old job to the start of the new job. Follow the guidance about eligibility in TCM0114000
    • Note: Use the Information page in the relevant guidance to check if the customer is still eligible to claim tax credits.
  • select [OK]. You will be taken to the Amend Finish screen
    • then
  • go to .

Step 44

To complete the Amend Finish Screen

  • enter the date the notification of the change was received
  • enter the source of the change as paper
  • enter the reason for the change as ‘Change of Circumstances’
    • and
  • select [OK]. The computer will now automatically 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
    • select [OK] on the message
    • Note: If you need to enter new employment details or if you need to replace an existing employment as the main employment, return to the Step you have arrived here from and continue with the instruction.
    • then
  • If eligibility doesn’t continue during the gap in the main jobs, but there is tax credit eligibility from the start of the new main job, go to .
  • If eligibility continues during the gap in main jobs, go to .
  • If eligibility to WTC no longer exists, go to .
  • If the message ‘S18 Refinalisation Rules - Actual Income for CCYY-CCYY is required. This change will not be accepted’ displays
    • select [OK] on the message
    • Note: If you need to enter new employment details or if you need to replace an existing employment as the main employment, return to the Step you have arrived here from and continue with the instruction.
    • then
  • If eligibility does not continue during the gap in the main jobs, but there is tax credit eligibility from the start of the new main job, go to .
  • If eligibility continues during the gap in main jobs, go to .
  • If eligibility to WTC no longer exists, 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
  • take no further action.

 

  • If none of the messages display, then
    • Note: If you need to enter new employment details or if you need to replace an existing employment as the main employment, return to the Step you have arrived here from and continue with the instruction.

 

  • If eligibility doesn’t continue during the gap in the main jobs, but there is tax credit eligibility from the start of the new main job, go to .
  • If eligibility continues during the gap in main jobs, go to .
  • If eligibility to WTC no longer exists, go to .

Step 45

Where the customer’s total weekly hours have fallen below 16 and entitlement to WTC no longer exists, they will continue to receive WTC for four weeks starting from the day after entitlement ended

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’t 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.

Complete the Entitlement has ended referral stencil (Word 25KB) and email it (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • use Function MAINTAIN HOUSEHOLD NOTES to enter the following
    • ‘NC20 Referral sent DDMMYY to process 4 week run on payment’
    • Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.
  • take no further action.
    • Note: Where the customer’s total hours fall below 16 hours then their entitlement to childcare costs will also cease. Where the childcare element is in payment, an end date must be entered to stop childcare costs being paid automatically once the customer’s hours increase to over 16 hours a week
    • Follow the guidance in TCM0032160.

Step 46

If the customer is now eligible to tax credits

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

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.

Note: Claims made on or after 6 April 2012 may be backdated up to 31 days

Note: Claims made prior to 6 April 2012 may be backdated up to 93 days.

Step 47

Use Function MAINTAIN HOUSEHOLD NOTES and add a note to record the action you have taken from one of the following Steps

  • Step 1 or 2 - ‘NA01 - Unable to deal with the change of circumstances. Unable to contact (enter customer’s name) for (state what details are missing). (Include date notified and the date(s) the change actually occurred) (Include BF date if reminder cycle has been set)’ or ‘NA02 - Contacted (enter customer’s name) but have not obtained all the required information (state what details are missing). (Include date notified and the date(s) the change actually occurred) (Include BF date if reminder cycle has been set)’
  • Steps 29 to 36 - ‘NE13 - Ended job has one or more other job recorded on the system and started new job outside 7 days. Date notified DD/MM/YY, date the change occurred DD/MM/YY
  • Step 38 - ‘NE14 - (customer’s name) told us within 3 months, left include from date unchanged, filled gap from the day after the ‘old’ job to the day before new job started with the other job(s) hours’ ‘
  • Step 38 - ‘NE56 - (customer’s name) told us within 1 month, left include from date unchanged, filled gap from the day after the ‘old’ job to the day before new job started with the other job(s) hours’ ‘
  • Step 39 - ‘NE15 - (customer’s name) told us within 3 months, change now more than 3 months. Include from date changed to new job start date, filled gap from day after the ‘old’ job to the day before new job started with other job hours’
  • Step 39 - ‘NE57 - (customer’s name) told us within 1 month, change now more than 1 month. Include from date changed to new job start date, filled gap from day after the ‘old’ job to the day before new job started with other job hours’
  • Step 40 - ‘NE16 - More than 3 mths before today’s processing date because customer failed to notify us they left main job, has other jobs and started another main job outside 7 days. Due to complexity, case NINO sent to TALLO
  • Step 40 - ‘NE58 - More than 1 mth before today’s processing date because customer failed to notify us they left main job, has other jobs and started another main job outside 7 days. Due to complexity, case NINO sent to TALLO
    • then
  • go to .
    • Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

Step 48

Use Function MAINTAIN HOUSEHOLD NOTES and add a note to record the action you have taken from one of the following Steps

  • Step 25 - ‘NE09 - (Clmt’s name) notified us within 3 mths, include from date changed to day after new effective period. Filled gap from day after new effective date to the day before new job started with the other job(s) hours‘
  • Step 25 - ‘NE59 - (Clmt’s name) notified us within 1 mth, include from date changed to day after new effective period. Filled gap from day after new effective date to the day before new job started with the other job(s) hours‘
  • Step 26 - ‘NE10 - (Clmt’s name) notified us within 3 mths, change now more than 3 mths. Include from date changed to day after new effective period. Filled gap from day after new effective period to day before new job started with the other job(s) hours’
  • Step 26 - ‘NE60 - (Clmt’s name) notified us within 1 mth, change now more than 1 mth. Include from date changed to day after new effective period. Filled gap from day after new effective period to day before new job started with the other job(s) hours’
  • Step 28 - ‘NE11 - Ended job has one or more other job recorded on system & started new job outside 28 days. Date notified DD/MM/YY, date the change occurred DD/MM/YY, new effective date DD/MM/YY (Clmt’s name) told us within 3 mths’ or ‘NE12 - Ended job has other jobs on the system, started new job outside 28 days. Date notified DD/MM/YY, date the change occurred DD/MM/YY and new effective date DD/MM/YY, Clm’t failed to tell us within 3 mths, and backdated more than 3 mths
  • Step 28 - ‘NE61 - Ended job has one or more other job recorded on system & started new job outside 28 days. Date notified DD/MM/YY, date the change occurred DD/MM/YY, new effective date DD/MM/YY (Clmt’s name) told us within 1 mth’ or ‘NE62 - Ended job has other jobs on the system, started new job outside 28 days. Date notified DD/MM/YY, date the change occurred DD/MM/YY and new effective date DD/MM/YY, Clm’t failed to tell us within 1 mth, and backdated more than 1 mth
    • then
  • delete the following messages if they have been entered on Household Notes
    • ‘NE01 - 28 day effective date case. Case held on GrpXX. Change reported DD/MM/YY, job ended DD/MM/YY. New effective date of change is DD/MM/YY. Run on period is DD/MM/YY - DD/MM/YY
    • ‘NE02 - 28 day effective date case referred to TCO. Actual date *hours reduced / *job ended (delete as appropriate) DD/MM/YY, actual start date of *new hours / *employment DD/MM/YY. 28 day effective period DD/MM/YY to DD/MM/YY referral sent
    • Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.
    • then
  • If the customer’s job has ended, or their hours have reduced to fewer than 16, and they are no longer entitled to claim childcare
    • 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’t 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.
    • make a note of the new effective date, you calculated earlier
    • you must use this date to end entitlement to childcare Follow the guidance in TCM0032160
    • Note: When ending the childcare you must use the new effective date.
  • otherwise, go to .

Step 49

Send any correspondence to storage. Follow the guidance in TCM0074140.