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

Claims - capture (L-P): Lone Parent Obligation - customer starts work before effective date of claim

Version 1.0

Changes to previous version - new guidance

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020 
  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, and then selecting ‘Roles & Access Catalogue’ from the Related links menu.

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 or Data Security Team for advice.

Step 1

Check the Lone Parent Obligation (LPO) referral or correspondence to check if you have all the following information

  • income for last year
  • start date of the new employment
  • place of work - for example, ‘UK’
  • total number of paid jobs
  • total number of paid hours
  • employer’s reference number
  • payroll number, if available
  • employer’s name
  • employer’s address

and, if the new job is a self-employed job

  • Unique Taxpayer Reference (UTR) number

Note: If the customer has provided a current year income you will also need to enter this on the tax credits computer.

If you have all the required information, go to .

If you don’t have all the required information, go to .

Step 2

Contact the customer by phone to obtain the missing information. Follow the guidance in TCM0094080.

If you are able to obtain all of the missing information, go to .

If you are unable to obtain any of the missing information

  • write to the customer for the missing information
  • BF the case for 14 days

Note: If you are unable to obtain the missing information after the first BF date has expired, send a manual reminder form TC609R to the customer for the missing information and BF the case for a further 14 days.

  • go to .

If you are able to obtain some, but not all, of the missing information

  • write to the customer for the missing information
  • BF the case for 14 days

Note: If you are unable to obtain the missing information after the first BF date has expired, send a manual reminder form TC609R to the customer for the missing information and BF the case for a further 14 days.

  • go to .

Step 3

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

If you are unable to obtain all the missing information and the reminder BF period has now expired

  • update Household Notes or Application Notes, as appropriate with the message QL05 from TCM0170020. For how to do this, use TCM1000001 (Household Notes) or TCM1000028 (Application Notes)
  • send the paperwork to storage. Follow the guidance in TCM0074140 
  • take no further action.

Step 4

Check the LPO referral or correspondence to check if the start date of the new job is before the effective date of the claim.

If the start date is before the effective date of the claim, go to .

If the start date is after the effective date of the claim, go to .

Step 5

Check the status of the claim on the tax credits computer. For how to do this, use TCM1000025.

If the status of the claim is ‘Award Issued’, go to .

If the status of the claim is ‘Awaiting Award’ or ‘Partially Captured’, go to .

Step 6

Enter the new work details on the tax credits computer. For how to do this, use TCM1000279 

  • go to .

Step 7

Change the effective date of the claim on the tax credits computer to the date the work commenced. Follow the guidance in TCM0022040 from step 10 and then return to this guidance

Note: This date shouldn’t be before the interview date on the LPO referral.

  • update Household Notes with the message QL02 from TCM0170020. For how to do this, use TCM1000001 
  • go to .

Step 8

Correct the income-based Jobseeker’s Allowance or income-related Employment and Support Allowance history on the tax credits computer. For how to do this, use TCM1000280 

  • enter the new work details on the tax credits computer. Follow the guidance in TCM0048120 

Note: You will have already checked that you have all the required information.

  • update Household Notes with the message QL03 from TCM0170020. For how to do this, use TCM1000001 
  • send the paperwork to storage. Follow the guidance in TCM0074140 
  • take no further action.

Step 9

Enter the new work details on the tax credits computer. Follow the guidance in TCM0048120 

Note: You will have already checked that you have all the required information.

  • take no further action.

Step 10

Update Application Notes with the message QL04 from TCM0170020. For how to do this, use TCM1000028 

  • save the casepapers in the BF run.