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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Changes - work lists: Unprocessed Change of Circumstances work list (Info)

Entries will be created on the Unprocessed Change of Circumstances work list when

  • the claim is post award but a change of circumstances has been recorded on the ‘Free Format’ screen in ‘Function AMEND APPLICATION’ because the changes were notified when the claim was pre-award. These are shown as ‘CoC’ on the work list
  • the ‘Deceased signal’ has been set in ‘Function AMEND APPLICATION’ but a date of death has not been supplied. These are shown as ‘Deceased’ or ‘Date of Death’ on the work list
  • changes have been notified electronically or by other offices or departments and manual intervention is necessary. These are shown as ‘Unprocessed CoC’, ‘Incompatible Data’ or ‘Payment Suspended’ on the work list.

Building a list of entries to work

Incompatible data

This is when the change

  • may already have been applied

or

  • does not match the data already held on the computer. For example, the child leaves Full-Time Education (FTE) but no child is present on the claim.

If ‘Incompatible Data’ is displayed

  • check if the change has been applied
  • where the change relates to information that does not match our records
  • contact the customer to clarify the information.

Multiple entries

The Unprocessed Change of Circumstances work list may contain numerous entries for the same customer. These are called ‘Multiple Entries’.

Multiple Entries must be processed together to ensure that any changes made are processed in the correct order.

By using ‘Sort Filter’ in ‘Function MAINTAIN WORKLIST’ you will be able to

  • filter the list so that only specific types of cases appear. For example, cases that show a particular action date
  • sort the list into an ascending or descending working priority order without deleting the entries that do not fall into your filtered selection.

There is no restriction to the number of operators that can sort and filter the work list at any one time, using different terminals. The sort and filtered list you create is personal to you and will not affect the list viewed by another operator on another terminal. Your manager should have decided the cases you are responsible for working in order to ensure that you are not working on the same cases as a colleague.

Interpreting details of electronic changes

Some of the changes identified on the Unprocessed Change of Circumstances work list may have been notified electronically.

In these cases you will have to decode the change of circumstances to establish whether or not the change has already been entered on the computer. You will do this by referring to the details held on the ‘Worklist Entry Details’ screen in ‘Function MAINTAIN WORKLIST’ which contains details of the particular change.

Where the details on the Worklist Entry Details screen cannot be decoded check whether a note has been recorded on the ‘Free Format’ screen.

Where the customer’s sex has been corrected on the frameworks and the correction results in a same sex couple with entitlement to tax credits before 5 December 2005, the entry in the ‘Worklist Entry Details’ screen will be ‘Same sex couple’. This indicates that the claim was originally captured showing the wrong sex for one of the customers and that the claim was made by two people of the same sex.

In these circumstances you must end the household from the date that entitlement began and invite the customers to make fresh individual claims up to 4 December 2005. From 5 December 2005 when the Civil Partnership Act took effect couples of the same sex must make joint claims for tax credits.

Changes on the Free Format screen

For some change of circumstances there may be a note recorded on the ‘Free Format’ screen.

If a note is recorded on the ‘Free Format’ screen, check if any changes have been recorded on the ‘Free Format’ screen in ‘Function AMEND APPLICATION’.

If the Unprocessed Change of Circumstances work list entry is referring to corrected information rather than a change of circumstances, you must enter the information as a correction.

If the Free Format screen is greyed out or blank, check if a change has been applied.

Note: Where a change has been applied, there will be more than one version of the claim on the computer.

Applying Free Format changes

To apply the change, you must first check if all the relevant information is available.

If all the relevant information is not available, it may be necessary to contact the customer to obtain the missing information.

If details of the change have been captured on the ‘Free Format’ screen whilst the claim was still pre-award, use the information on the ‘Free Format’ screen to apply all the relevant changes.

Deleting a work item

Delete the Unprocessed Change of Circumstances work list entry manually.

Note: Only delete the work list entry that refers to a change that has been applied.

Where further action is needed to process the change, do not delete the work list entry.

Functions directly accessible from the Unprocessed Change of Circumstances work list

  • ‘VIEW APPLICATION’
  • ‘AMEND APPLICATION’
  • ‘VIEW AWARD’
  • ‘MAINTAIN WORKLIST’
  • ‘MAINTAIN HOUSEHOLD NOTES’.

Unprocessed Change of Circumstances work list items within the renewal period

If the Unprocessed Change of Circumstances work list item is being processed during the renewal period, follow the guidance in TCM0042260 at the same time as following this guidance.

Unprocessed Change of Circumstances work list item with reason ‘Start/End O/lap’

If a start and end date for the same change have been notified electronically and at least one of them is earlier than three months prior to the date the change was notified, follow the guidance in TCM0044260 at the same time as following this guidance.

Unprocessed Change of Circumstances work list item with reason ‘End date O/lap’

If an end date for a particular change has been notified electronically and the end date is earlier than the existing date in the Include From field for that particular change, follow the guidance in TCM0044260 at the same time as following this guidance.

Unprocessed Change of Circumstances work list item with reason ‘In Ap Refin’

If a change has been notified that affects finalised years and refinalisation may not be appropriate, follow the guidance in TCM0042260 at the same time as following this guidance.

 

There is an Action Guide for this subject, select TCM0054080 and TCM0054100 to access it