Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Changes - work lists: Unprocessed Change of Circumstances work list (AG)

To deal with changes on the Unprocessed Change of Circumstances work list, consider steps 1 to 37.

Step 1

If you can make changes to the claim following guidance in TCM0042260 and the case does not need an expired action date, go to .

If you can make changes to the claim following guidance in TCM0042260 and the case does need an expired action date, go to .

Step 2

If you need to begin work on the Unprocessed Change of Circumstances work list 

  • use ‘Function MAINTAIN WORKLIST’
  • select the ‘Unprocessed Change Of Circs’ work list from the drop down list for the ‘Worklist Type’ field
  • select the office or unit you want from the drop down list for the ‘Management Unit’ field, if the one you want is not already displayed in this field. The screen will be redisplayed with the entries currently on the worklist for that unit.

If your manager has asked you to target specific work list items, go to .

If your manager has not asked you to target specific work list items, go to .

Step 3

In ‘Function MAINTAIN WORKLIST’

  • select ‘Sort Filter’. The ‘Sort’ and ‘Filter’ Worklist Entries screen will display
  • in the ‘Sort box’, select ‘Creation Date’ from the Worklist Entry by Column name drop down list
  • in the ‘Filter’ box, select the appropriate criteria as instructed by your manager, from the Worklist Entry by Column name drop down list
  • select ‘OK’. You will be taken to the ‘Maintain Worklist’ screen which will display the ‘Sort’ and ‘Filtered’ Unprocessed Change of Circumstances work list

Note: Process each work list item on the ‘Sort’ and ‘Filtered’ list, from first item to last item, as instructed by your manager. Priority must be given to work items that are death-related or work list reason ‘COC’.

Note: Where a change of address is the reason for the work list entry, follow the guidance in TCM0054100.

  • go to .

Step 4

If a NINO is not shown in the ‘Reference’ column on the first worklist item in the ‘Maintain Worklist’ screen, go to .

If a NINO is shown in the ‘Reference’ column on the first worklist item in the ‘Maintain Worklist’ screen

  • make a note of the NINO on form TC648
  • go to .

Step 5

In the ‘Maintain Worklist’ screen

  • select the Work List item
  • select ‘Details’. You will be taken to the ‘Worklist Entry Details’ screen
  • make a note of the NINO on form TC648. The NINO is the first nine characters in the Previous field
  • select ‘Cancel’. You will be taken back to the ‘Maintain Worklist’ screen
  • go to .

Step 6

In the ‘Maintain Worklist screen’, select ‘Sort Filter’. The ‘Sort’ and ‘Filter’ Worklist Entries screen will display

  • in the ‘Sort’ box, select ‘Creation Date’ from the Worklist Entry by Column name drop down list and enter the NINO in the From ‘Value and To Value’ fields
  • in the ‘Filter’ box select ‘Reference’ from the Worklist Entry by Column name drop down list and enter the NINO in the From ‘Value and To Value’ fields
  • select ‘OK’. You will be taken to the ‘Maintain Worklist’ screen, which will display the sort and filtered Unprocessed Change of Circumstances work list. This will show you how many Unprocessed Change of Circumstances need to be processed for that particular claim
  • go to .

Step 7

If there is more than one unprocessed change of circumstances to be processed, go to .

If there is one unprocessed change of circumstances to be processed, go to .

Step 8

In the ‘Maintain Worklist’ screen, check each work item for the case individually to identify each change of circumstances that has been notified. To do this

  • select the ‘Work List’ item
  • select ‘Details’. You will be taken to the ‘Worklist Entry Details’ screen
  • make a note of all the changes required on form TC648.

Step 9

On the ‘Worklist Entry Details’ screen, check if the entry next to the ‘Applies To’ field starts with ‘E COC’.

If the entry does not start with ‘E COC’

  • select ‘Cancel’
  • go to

If the entry starts with ‘E COC’, go to .

Step 10

Return to the ‘Maintain Worklist’ screen and

  • select ‘File’ on the toolbar menu
  • select ‘Next Function’ from the options available. You will be taken to the ‘Select Next Function’ screen
  • go to .

Step 11

On the ‘Select Next Function’ screen

  • select ‘Function AMEND APPLICATION’ from the options available
  • select ‘OK’. You will be taken to this function
  • go to .

Step 12

In ‘Function AMEND APPLICATION’ go to the ‘Applicant Details’ screen where the ‘Signals’ screen will automatically display

  • select ‘OK’ in the ‘Signals’ screen. The ‘Signals’ screen will disappear and you will be returned to the ‘Applicant Details’ screen
  • select ‘View’ on the toolbar menu.

If you cannot select ‘Apply Free Format’ from the options available, go to .

If you can select ‘Apply Free Format’ from the options available

  • you will be taken to the ‘Apply Free Format’ screen
  • go to .

Step 13

On the ‘Apply Free Format’ screen, check if the details of the change of circumstances are there.

If the details are shown

  • make a note of the change of circumstances on form TC648
  • go to .

If the details are not shown, go to .

Step 14

Use ‘Function VIEW APPLICATION’ to check the latest version of the claim to establish if any of the changes you have been notified of have already been applied.

If all changes have been applied

  • follow the guidance in TCM0140060 to delete the item from the work list
  • repeat this process for each change you are checking
  • take no further action.

If all of the changes have not been applied, go to .

Step 15

For each change of circumstances, check whether you have all the information you need to capture the change

If you do not have all the information you need

  • select ‘Cancel’
  • go to .

If you do have all the information you need, go to .

Step 16

In the ‘Worklist Entry Details’ screen make an exact note on form TC648 of the information displayed in the following fields

  • ‘Applies To’
  • ‘Previous’
  • select ‘Cancel’. You will be taken back to the ‘Maintain Worklist’ screen
  • select ‘Cancel’.

Step 17

Use TCM0054120 to help you work out what the information in the Previous field means and make an exact note of what this information means on form TC648.

For example: The information you have noted down from the ‘Worklist Entry Details’ screen is as follows

Applies To: ECOC CEASE PAID EMPLOYMENT

Previous: AB123456A200207052004030301402002070520040303

  • to work out what the information in the Previous field means

  • use TCM0054120

  • refer to the table headed ‘Cease Paid Employment’

this shows that

  • the first nine characters are the customer’s NINO (AB123456A)

  • the next eight characters are the employment start date (20020705)

  • the next eight characters are the employment end date (20040303)

  • the next two characters are the number of paid jobs (01)

  • the next two characters are the total hours worked (40)

  • the next eight characters are the hours worked start date (20020705)

  • the last eight characters are the hours worked end date (20040303)

    • go back to .

Step 18

Use ‘Function AMEND APPLICATION’ and go to the ‘Applicant Details’ screen to check for a customer’s contact phone number.

If there is a phone number, go to .

If there is not a phone number, go to .

Step 19

Phone the customer to obtain the missing information that you need to capture each change of circumstances. Follow the guidance in TCM0094080.

If you are unable to contact the customer, go to .

If you are able to contact the customer

  • obtain the information you need
  • go to .

If you are unable to obtain all the information you need

  • tell the customer to contact the Tax Credits Helpline as soon as possible with the information
  • go to .

Step 20

Write to the customer to obtain the missing information that you need to capture each change of circumstances. Follow the guidance in TCM0094080

  • use ‘Function MAINTAIN WORKLIST’ to set an action date for 30 days in the future for each work list item that has information missing

Note: ’Select’ the ‘Retained’ checkbox after entering the action date.

  • go to .

Step 21

Check whether all the information required has been received

If all the information has been received, go to .

If the information has not been received, go to .

Step 22

When the missing information has not been received, check for any change of circumstances is relevant to a family break up or a death.

If the change of circumstances is relevant to a family break up or a death, capture the change of circumstances, follow the guidance in TCM0030000.

If the changes of circumstances is not relevant to a family break up or a death

  • use ‘Function MAINTAIN HOUSEHOLD NOTES’ to record that the change could not be processed due to information not being returned

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

  • delete the work list item. Follow the guidance in TCM0140060
  • link form TC648 together with any other documents, use the guidance in TCM1000057 to determine whether the correspondence should be sent to storage or destroyed. Further guidance can be found in TCM0074140
  • take no further action.

Step 23

Consider whether the change is a correction or a change of circumstances. To decide this, follow the guidance in TCM0042140.

If the change is a correction, go to .

If the change is a change of circumstances, go to .

Step 24

Use ‘Function AMEND APPLICATION’ choosing the ‘Correction’ option to check if the change has already been processed. To do this

  • go to the appropriate screen and check the information held against the information you noted down on form TC648 that you obtained from the ‘Worklist Entry Details’ screen in ‘Function MAINTAIN WORKLIST’
  • go to .

Step 25

Consider the change

If the change has not already been processed, go to .

If the change has already been processed

  • follow the guidance in TCM0140060 to delete the worklist item
  • link form TC648 together with any other documents, use the guidance in TCM1000057 to determine whether the correspondence should be sent to storage or destroyed. Further guidance can be found in TCM0074140
  • take no further action.

Step 26

In ‘Function AMEND APPLICATION’

  • enter the details of all the corrections required on the appropriate screens. Follow the guidance in TCM0030000
  • select ‘OK’. You will be taken to the ‘Amend Finish’ screen
  • go to .

Step 27

Use ‘Function AMEND APPLICATION’ to check if the details of the change were sent electronically.

Note: The details will have been sent electronically if you used TCM0054120 to decode the details of the change.

If the details of the change were not sent electronically, go to .

If the details of the change were sent electronically, go to .

Step 28

In ‘Function AMEND APPLICATION’ on the ‘Applicant Details’ screen

  • select ‘View’ on the toolbar menu
  • select ‘Apply Free Format’ from the options available. You will be taken to the ‘Apply Free Format’ screen where details of the change of circumstances will be displayed
  • using the information on the Apply Free Format screen and any other details you may have obtained whilst working the work item
  • go to each of the appropriate screens in this function and make the required changes. Follow the guidance in TCM0030000.

Step 29

If you have made all the required changes

  • go to the ‘Apply Free Format’ screen, if you are not already there
  • select ‘Applied’. You will be taken to the ‘Amend Finish’ screen
  • go to .

Step 30

In ‘Function AMEND APPLICATION’, using the information that you have interpreted using TCM0054120 and any other details you may have obtained whilst working the work item

  • go to each of the appropriate screens in this function and make the required changes. Follow the guidance in TCM0030000
  • select ‘OK’. You will be taken to the ‘Amend Finish’ screen
  • go to .

Note: You must make sure all the changes are captured before going to the ‘Amend Finish’ screen.

Step 31

On the ‘Amend Finish’ screen

  • enter the date the notification of the change was received
  • enter the source of the change
  • indicate whether or not the notification of the change was signed
  • enter the reason for the change
  • select ‘OK’. The computer will now automatically accept the change of circumstances and will apply the change from the date the change occurred or the creation date you have entered

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 before making any changes

If you can make the change

  • select ‘OK’ on the message
  • delete the Unprocessed Change of Circumstances work list entry. Follow the guidance in TCM0140060.

If the change that you have applied was a gender correction, resulting in a claim from two people of the same sex with entitlement before 05/12/2005, go to .

If the change that you applied was any other change

  • link form TC648 together with any other documents
  • use the guidance in TCM1000057 to determine whether the correspondence should be sent to storage or destroyed. Further guidance can be found in TCM0074140
  • then take no further action.

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 before making any changes.

If you can make the change

  • select ‘OK’ on the message
  • delete the Unprocessed Change of Circumstances work list entry. Follow the guidance in TCM0140060.

If the change that you have applied was a gender correction, resulting in a claim from two people of the same sex with entitlement before 05/12/2005, go to .

If the change that you applied was any other change

  • link form TC648 together with any other documents
  • use the guidance in TCM1000057 to determine whether the correspondence should be sent to storage or destroyed. Further guidance can be found in TCM0074140
  • then take no further action.

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, delete the Unprocessed Change of Circumstances work list entry. Follow the guidance in TCM0140060

If the change that you have applied was a gender correction, resulting in a claim from two people of the same sex with entitlement before 05/12/2005, go to .

If the change that you have applied was any other change

  • link form TC648 together with any other documents
  • use the guidance in TCM1000057 to determine whether the correspondence should be sent to storage or destroyed. Further guidance can be found in TCM0074140
  • then take no further action.

Step 32

Check whether the customer(s) live in a closed postcode area, or one which is about to close and if they are of Pension Credit Qualifying Age (PCQA).  For how to do this, use TCM1000628.

If you are dealing with a postcode area which has already closed, go to .

If you are dealing with a postcode area that is due to close within 21 days, go to .

If the postcode area is open, go to .

Step 33

If the household contains a customer who is of PCQA

  • send a claim pack to customer 1 with a covering letter. Explain in the letter that
  • if you want to claim tax credits our records show that they have previously claimed tax credits with a partner of the same sex
  • we are unable to accept joint claims from same sex couples before 05/12/2005 (when the Civil Partnership Act came into force)
  • they must complete a further joint claim
  • send a TC1213 with the claim pack and covering letter.

If the household does not contain a customer who is of PCQA

  • issue a TC27 to the customer
  • take no further action.

Step 34

If the household contains a customer who is of PCQA

  • send a claim pack to customer 1 with a covering letter. Explain in the letter that
  • if you want to claim tax credits our records show that they have previously claimed tax credits with a partner of the same sex
  • we are unable to accept joint claims from same sex couples before 05/12/2005 (when the Civil Partnership Act came into force)
  • they must complete a further joint claim
  • send a TC1213 with the claim pack and covering letter.

If the household does not contain a customer who is of PCQA

  • go to .

Step 35

  • send a claim pack to customer 1 with a covering letter. Explain in the letter that
  • if you want to claim tax credits our records show that they have previously claimed tax credits with a partner of the same sex
  • we are unable to accept joint claims from same sex couples before 05/12/2005 (when the Civil Partnership Act came into force)
  • they must complete a further joint claim
  • send a TC1213 with the claim pack and covering letter.
  • go to .

Note: if the customer(s) are not of PCQA and live in a postcode area which is due to close within 21 days, tell them they will need to make a claim before their postcode area closes. They should contact our helpline who will be able to help them with this.

Step 36

Contact the customer, for how to do this use, TCM0094080

If you were able to contact the customer

  • you will need to tell the customer:
  • our records show that they have previously claimed tax credits with a partner of the same sex
  • we are unable to accept joint claims from same sex couples before 05/12/2005 (when the Civil Partnership Act came into force)
  • they must complete a further joint claim
  • their postcode area is due to close and they will need to make a new claim to tax credits before this happens
  • advise the customer to contact the helpline who will check their eligibility and, if eligible, capture their claim.

If you were not able to contact the customer

  • send a claim pack to customer 1 with a covering letter. Explain in the letter that
  • If you want to claim tax credits our records show that they have previously claimed tax credits with a partner of the same sex
  • we are unable to accept joint claims from same sex couples before 05/12/2005 (when the Civil Partnership Act came into force)
  • they must complete a further joint claim
  • send a TC1213 with the claim pack and covering letter.

Note: Where the customer(s) are not of PCQA and live in a postcode area which is due to close within 21 days, tell them they will need to make a claim before their postcode area closes. They should contact our helpline who will be able to help them with this.

Step 37

Use ‘Function MAINTAIN HOUSEHOLD NOTES’ to record your action

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

  • link form TC648 together with any other documents
  • use the guidance in TCM1000057 to determine whether the correspondence should be sent to storage or destroyed. Further guidance can be found in TCM0074140.