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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Claims: capture (D-K): intelligent manual capture - disability element (AG)

To deal with the disability questions on the TC600 claim form, consider steps 1 to 11.

Step 1

Note: From 08/04/13 Personal Independence Payment (PIP) will be introduced as a replacement for DLA for customers of working age (16-64 years of age). PIP will be made of two elements consisting of daily living and mobility and two levels of rates which are standard or enhanced. Customers under 16 and over 65 years old will remain on DLA.

Note: For tax credits purposes, the Highest Rate Care Component of DLA is the same as the Enhanced daily living component of PIP, and will allow the customer to qualify for the Severe Disability element, so long as the other qualifying conditions are met. There is also an Enhanced mobility component of PIP, but this does not allow the customer to qualify for the extra element.

Note: For tax credits purposes, the current low and middle rates of DLA (whether care or mobility) will be either standard daily living or standard mobility component of PIP, and will allow the customer to qualify for the Disability element so long as the other qualifying conditions are met.

Note: From 08/04/13 Armed Forces Independence Payment (AFIP) will be introduced to replace Disability Living Allowance (DLA) for members and ex-members of HM Forces (Army, Navy, Air Force etc). A customer entitled to AFIP will receive the benefit for life, at the equivalent Enhanced rate of Personal Independence Payment (PIP) or higher rate of DLA, and will entitle a tax credit customer to the severe disability element of Working Tax Credit. The Service Personnel and Veterans Agency (SPVA), a division of the Ministry of Defence, will administer AFIP. The Department for Work and Pensions are responsible for making AFIP payments and maintaining the awards.

Note: If the customer states on the claim form that they delayed claiming or requests backdating because they have been waiting for a decision on a claim for Disability Living Allowance, Personal Independence Payment or Armed Forces Independence Payment for themselves, continue to follow this guidance and then refer the case to the Backdating Team.

Has the customer answered question 1.11 on the TC600 claim form?

  • yes, the customer has answered question 1.11

    • use Function CAPTURE APPLICATION and go to the Applicant screen to select the Disabled checkbox
    • go to .
  • no, the customer hasn’t answered question 1.11, go to .

Step 2

Has the customer answered question 1.12?

  • yes, the customer has answered question 1.12

    • this case would have already been referred from Netherton to Scotland to perform a Severe Disability check and findings noted on a form TC648
    • go to .
  • no, the customer hasn’t answered question 1.12, go to .

Step 3

Does the form TC648 indicate that the Severe Disability element should be included?

  • yes, the form TC648 does indicate that the Severe Disability element should be included

    • use Function CAPTURE APPLICATION and go to the appropriate Applicant screen to select the DLA(HCC) checkbox for the customer who is in receipt of the Severe Disability element
    • go to .
  • no, the form TC648 doesn’t indicate that the Severe Disability element should be included, go to .

Step 4

Has the customer answered question 1.11 on the TC600 claim form?

  • yes, the customer has answered question 1.11

    • use Function CAPTURE APPLICATION and go to the appropriate Applicant screen to select the Disabled checkbox for the customer who is in receipt of the Disability element
    • go to .
  • no, the customer hasn’t answered question 1.11, go to .

Step 5

Further enquiries are needed to identify whether the customer is disabled

  • check the Access to DWP Data (ADD) system to check if the customer has a qualifying benefit

Note: For help on how to use ADD, follow the guidance in the Access to DWP Data System Manual.

Note: For details of the qualifying benefits, use the ‘Qualifying benefits’ entry on TCM0320360.

* If the customer has a qualifying benefit, go to .
* If the customer doesn’t have a qualifying benefit, go to .

Step 6

Does the customer usually work for at least 16 hours weekly?

  • yes, the customer does usually work for at least 16 hours weekly

    • phone the customer to establish whether or not their disability puts them at a disadvantage in getting a job. Follow the guidance in TCM0094080 

    Note: If you can’t contact the customer after two phone calls, write to the customer for this information. Don’t select the Disabled checkbox.

    • go to .
  • no, the customer doesn’t usually work for at least 16 hours weekly

    • use Function CAPTURE APPLICATION and go to the Summary Information screen to enter a message in the Application Notes field stating that there could be an underlying entitlement if the customer increases their hours to 16 or more weekly due to being disabled

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040.

    • go to .

Step 7

Has the customer stated that their disability puts them at a disadvantage in getting a job?

  • yes, the customer has stated that their disability puts them at a disadvantage in getting a job

    • use Function CAPTURE APPLICATION and go to the appropriate Applicant screen to select the Disabled checkbox for the customer who is in receipt of the Disability element
    • go to .
  • no, the customer hasn’t stated that their disability puts them at a disadvantage in getting a job, go to .

Step 8

Has the customer put an ‘X’ in the second box and/or the third box of question 2.4?

  • yes, the customer has put an ‘X’ in the second box and/or the third box of question 2.4

Note: If you don’t have a NINO for the child, obtain this through the Child Benefit Online (CBOL) system.

* enter the customer’s NINO in CBO006 and also enter a ‘Y’ in the ‘Fastpath to CBOL’ box. If a Child Benefit number is obtained it will also be populated in the Next Item field
* tab across to the Next Dialogue field and enter ‘CBO004’ into this field
* select [Control] and [*] on the keyboard. This will bring up CBO004

Note: Any Child Benefit number traced in CBO006 mustn’t be entered onto the tax credits computer.

* check ADD to check whether the child is in receipt of Disability Living Allowance

Note: For help on how to use ADD, follow the guidance in the Access to DWP Data System Manual.

* make a note of which rate of Disability Living Allowance or Personal Independence Payment is being paid to the child, if any

then

* go to .
  • no, the customer hasn’t put an ‘X’ in the second box and/or the third box of question 2.4, go to .

Step 9

Is the child in receipt of the Highest Care Component of Disability Living Allowance or Enhanced rate of daily living component of Personal Independence Payment?

* yes, the child is in receipt of the Highest Care Component of Disability Living Allowance or Enhanced rate of daily living component of Personal Independence Payment use Function CAPTURE APPLICATION and go to the Applicant screen to select the DLA(HCC) checkbox for the appropriate child

then

* return to the guidance you were following and continue to capture the claim.
  • no, the child isn’t in receipt of the Highest Care Component of Disability Living Allowance or Enhanced rate of daily living component of Personal Independence Payment, go to .

Step 10

Is the child in receipt of any other rate of Disability Living Allowance or Personal Independence Payment?

  • yes, the child is in receipt of another rate of Disability Living Allowance or Personal Independence Payment

    • use Function CAPTURE APPLICATION and go to the Applicant screen to select the Disabled checkbox for the appropriate child

    then

    • return to the guidance you were following and continue to capture the claim.
  • no, the child isn’t in receipt of another rate of Disability Living Allowance or Personal Independence Payment, go to .

Step 11

Has the customer put an ‘X’ in the fourth box of question 2.4?

  • yes, the customer has put an ‘X’ in the fourth box of question 2.4

    • use Function CAPTURE APPLICATION and go to the Applicant screen to select the Disabled checkbox for the appropriate child who is certified as severely sight impaired or blind by a consultant Ophthalmologist or has ceased to be certified as severely sight impaired or blind by a consultant Ophthalmologist in the last 28 weeks

    then

    • return to the guidance you were following and continue to capture the claim.
  • no, the customer hasn’t put an ‘X’ in the fourth box of question 2.4, return to the guidance you were following and continue to capture the claim.