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HMRC internal manual

Tax Credits Manual

Claims - capture (L-P): personal acting bodies - incomplete applications work list items

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020 
  • you have the correct user roles to follow this guidance.
  • you’re in the correct MU. Use TCM0322460 for the correct MU number.

Background

A tax credits customer may request a personal acting body if they find it difficult to manage their own affairs. This could arise where the customer

  • has learning difficulties and cannot understand or complete forms
  • has a physical disability that means that they can’t easily manage money or complete forms. For example, where the customer is severely sight impaired or blind, has a severe arthritic condition or limb amputations
    or
  • is deceased.

For tax credits purposes the following personal acting bodies can be accepted

  • appointee
  • agent
  • intermediary/Representative
  • executor, if the customer is deceased
    and
  • court approved. This is a person who has been granted authority to act on behalf of another. The following are court appointments and override appointments made by the Board of HMRC or the Secretary of State
    • Lasting Power of Attorney. Prior to October 2007 these were known as Enduring Power of Attorney
    • Tutor. Appointed by a court in Scotland
    • Guardian. Appointed by a court in Scotland
    • Curator Bonis. Appointed by a court in Scotland
    • Controller. Appointed by the Office of Care and Protection in Northern Ireland
    • Court Appointed Deputies. Prior to October 2007 these were known as Receivers. They are appointed by the Court of Protection in England and Wales.

Note: Where a case has been finalised for a previous year’s tax credits award and a correction or removal of the personal acting body is required, don’t apply the changes to the previous year’s award. Apply the change to the current year’s award.
For example, the personal acting body needs to be removed from a tax credits claim. There are two versions 2010-2011 Finalised Award and 2011-2012 Award Issued. Apply the change to the 2011-2012 claim and remove the personal acting body details from this award.

The previous year’s award shouldn’t be corrected as this may jeopardise any Compliance activity that may be necessary.

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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 contact the Data Guardian or Data Security team for advice.

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Step 1

If you’re dealing with a new request, go to Step 2

If you’re dealing with an expired BF requesting proof of a Power of Attorney, go to Step 8

If you’re dealing with a TC228, go to Step 12 

If you’re dealing with a returned form ‘BF56’, form ‘BF57’, a Power of Attorney or a court approved document, go to Step 14 

If you’re dealing with an expired BF, go to Step 16

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Step 2

Check if the ‘Appointee’ field has been completed on the ‘Incomplete Applications’ work list

If the reason for the personal acting body being appointed is known and meets the criteria

  • accept the authority
  • go to Step 14 

If the reason for the personal acting body being appointed isn’t known, go to Step 3

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Step 3

Check ‘Access to DWP Data’ (ADD) system. For how to do this, use TCM1000014 

If the personal acting body is shown as an appointee

  • accept the authority
  • go to Step 14 

If the personal acting body isn’t shown as an appointee, go to Step 4 

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Step 4

Contact the personal acting body by phone. For how to do this use, TCM1000249 

If a phone number of the personal acting body can be found, go to Step 5 

If a phone number of the personal acting body can’t be found

  • send ‘TC228’ to the proposed acting body
  • set a BF date for 14 calendar days.
  • go to Step 15 

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Step 5

Ask the person to clarify what kind of personal acting body is required and why.

Note: At this point you mustn’t disclose any additional information about the customer and their claim.

If the personal acting body is an agent or intermediary, go to Step 6 

If the personal acting body is a Power of Attorney or is court approved, go to Step 7 

If the personal acting body is an appointee, go to Step 9 

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Step 6

Use function ‘Capture Application’

  • go to the ‘Summary Information’ screen
  • select the ‘No’ checkbox in the ‘All Signatures Present’ field
  • do not capture any appointee details on the appointee screen.

If appointee details have already been captured

  • delete the appointee details. For how to do this, use TCM1000172
  • follow the guidance in TCM0062060 (agents) or TCM0064300 (intermediaries) as appropriate
  • go to Step 15 

If appointee details haven’t already been captured

  • follow the guidance in TCM0062060 (agents) or TCM0064300 (intermediaries) as appropriate
  • go to Step 15 

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Step 7

Ask the person to forward proof of their appointment to be a Power of Attorney or court approved status

  • set a BF date for 14 calendar days.
  • go to Step 15 

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Step 8

If the personal acting body provides proof of the Power of Attorney or that they are court approved, go to Step 14 

If the personal acting body doesn’t provide proof of the Power of Attorney or that they are court approved, go back to Step 6 

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Step 9

Ask the personal acting body if they have already been appointed by ‘Department for Work and Pensions’ (DWP) or ‘Department for Communities’ (DfC)

If they have been appointed

  • ask the person which ‘DWP’ or ‘DfC’ Benefit Office authorised the appointment
    Note: Tell them you will contact the ‘Benefit Office’ to obtain a copy of the authorisation
  • go to Step 10

If they haven’t been appointed, go to Step 11

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Step 10

Phone ‘DWP’ or ‘DfC’ Benefit Office that authorised the appointee

If ‘DWP’ or ‘DfC’ Benefit Office authorised the appointee

  • ask for a copy of the ‘BF56’ to be faxed to you
  • set a BF date for 2 calendar days.
  • go to Step 15 

If ‘DWP’ or ‘DfC’ Benefit Office didn’t authorise the appointee, go to Step 11 

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Step 11

Phone the personal acting body to check whether the tax credits customer is in receipt of a ‘DWP’ or ‘DfC’ benefit

If the customer is in receipt of a ‘DWP’ or ‘DfC’ benefit

  • check ‘ADD’ for the customer to confirm they are in receipt of benefit
    Note: Tell them they will need to make an appointment at their local ‘DWP’, ‘DfC’ or ‘Jobcentre Plus’ office to apply to be the customers’ appointee. The ‘Tax Credit Office’ (TCO) will send an appointment referral to ‘DWP’ or ‘DfC’.
  • send an appointment referral form ‘TC912’
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • set a BF date for 14 calendar days
  • go to Step 15 

If the customer isn’t in receipt of a ‘DWP’ or ‘DfC’ benefit

  • advise the personal acting body that they could consider being an agent or intermediary
  • go back to Step 6 

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Step 12

Check the ‘TC228’ is signed and meets the appointee criteria

If the ‘TC228’ is signed and the details meet the appointee criteria, go to Step 13 

If the ‘TC228’ is signed but the details don’t meet the appointee criteria

  • phone the personal acting body and explain why you consider the appointee criteria hasn’t been met
    Note: Suggest to the person that being an agent or an intermediary may be more appropriate.
  • go back to Step 6

If the ‘TC228’ isn’t signed

  • return it for signature
  • set a BF date for 14 calendar days.
  • go to Step 15 

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Step 13

  • complete ‘TC912’
  • send the ‘TC912’ with the completed ‘TC228’
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • set a BF date for 14 calendar days
  • go to Step 15 

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Step 14

Use function ‘Capture Application’

  • go to the ‘Appointee’ screen
  • enter the appointee details. For how to do this, use TCM1000172 
  • go to Step 15 

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Step 15

If the claim is pre-award

  • update the ‘Application Notes’ field of the Summary Information screen with the appropriate message - LI44, LI45, LI46, LI47, LI48, LI49, LI50 or LI51 from TCM0162060. For how to do this , use TCM1000001 

If the claim is post-award

  • update the Household Notes with the appropriate message - LI44, LI45, LI46, LI47, LI48, LI49, LI50 or LI51 from TCM0162060. For how to do this, use TCM1000001 
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040 (pre-award) or TCM0152160 (post-award).
  • go to Step 17 

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Step 16

If the form ‘BF56’ hasn’t been received from ‘DWP’ or ‘DfC’ office that authorised the appointee

  • phone ‘DWP’ or ‘DfC’ office and ask that they send you a copy of the form ‘BF56’
  • set a BF date for two calendar days
  • go to Step 14 

If the Power of Attorney, court approved document or ‘TC228’ hasn’t been received

  • phone the person wishing to be the personal acting body for the relevant documentation
  • set a BF date for 14 calendar days
  • go to Step 12

If you are unable to contact the personal acting body, go to Step 6 

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Step 17

Make a copy of the BF56 or Power of Attorney and return any original documents obtained from the personal acting body to them

If a form ‘BF56’ has been provided

  • complete ‘TC648’
  • attach it to the form ‘BF56’
  • store the forms locally

If a Power of Attorney has been provided

  • store this locally in a locked cabinet
  • take no further action