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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Claims - capture (L-P): personal acting bodies - incomplete applications work list items

Version 1.0

Changes to previous version - amended guidance. Replaces ‘Personal acting bodies - Incomplete Applications work list items (AG)’

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’, selecting ‘Roles & Access Catalogue’ from the related links menu
  • 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.

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.

Step 1

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

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

If you’re dealing with a TC228, go to  

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

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

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  

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

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  

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

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  

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 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  

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

If the personal acting body is an appointee, go to  

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  

If appointee details haven’t already been captured

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

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 8

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

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

Step 9

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

If they have been appointed

  • ask the person which ‘DWP’ or ‘DSD’ Benefit Office authorised the appointment

Note: Tell them you will contact the ‘Benefit Office’ to obtain a copy of the authorisation

  • go to

If they haven’t been appointed, go to

Step 10

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

If ‘DWP’ or ‘DSD’ 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  

If ‘DWP’ or ‘DSD’ Benefit Office didn’t authorise the appointee, go to  

Step 11

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

If the customer is in receipt of a ‘DWP’ or ‘DSD’ 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’, ‘DSD’ or ‘Jobcentre Plus’ office to apply to be the customers’ appointee. The ‘Tax Credit Office’ (TCO) will send an appointment referral to ‘DWP’ or ‘DSD’.

  • 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  

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

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

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  

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 to

If the ‘TC228’ isn’t signed

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

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 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

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 16

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

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

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

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

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