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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Claims: storage and retrieval: storage - preparing and sending documents

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0322580 retention periods guidance
  • you follow the guidance in TCM1000057 when making a decision on whether to retain or destroy any correspondence.

Background

Child Tax Credit (CTC) and Working Tax Credit (WTC) claims and correspondence are stored with an external storage provider.

Each office processing tax credits work has a collection schedule that tells them when their claims and correspondence will be collected.

Manually-captured claims, Annual Declarations and correspondence are transported to the external provider using a green polylope. These can be obtained from the TCO Distribution Unit(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

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

If the item you are sending to storage is a manually-captured claim form (TC600 and/or TC600A), go to .

If the item you are sending to storage is a manually-captured Annual Declaration (form TC603D), go to .

If the item you are sending to storage is anything else, go to .

Step 2

Complete form MS164. For how to do this, use TCM1000292

Note: Make sure you complete the MS164 and store the correspondence with the correct tax year. For example

  • if correspondence is received in tax year 2007-2008 but the query relates to tax year 2005-2006, enter tax year 2005-2006 on form MS164
  • if correspondence is received in tax year 2007-2008 but relates to tax years 2004-2005 and 2005-2006, store the document in tax year 2005-2006.
  • print and staple the completed form MS164 to the correspondence at the top left hand corner
  • place the correspondence and form MS164 in a clear-backed A5-sized plastic wallet with the form MS164 facing outwards.

Note: If more than one A5 sized plastic wallet is required this is a ‘large case’ and will need to be put in an A5 manilla folder. The folder should be closed, with form MS164 on top secured with three elastic bands.

If the correspondence is received in one tax year but has to be filed in another tax year

  • update Household Notes with the message XP01 from TCM0176020. For how to do this, use TCM1000001
  • go to .

If the correspondence is received in the tax year it will be filed in, go to .

Step 3

To prepare the claim form for storage

  • write the tax year of the claim in the top right hand corner above the green heading
  • fold the claim form in half and place it in a clear-backed A5-sized plastic wallet with the front page facing outwards
  • make sure the tax year and the customer’s personal details are clearly visible.

If, during manual capture, incomplete or incorrect personal details were provided on the claim form but have since been correctly-provided or traced

  • complete form MS164 with the correct
    • NINO
    • surname
    • initial of their first name
    • tax year
  • staple the completed form MS164 to the top left hand corner of the front page of the claim form and place it in a clear-backed A5-sized plastic wallet with the form MS164 facing outwards
  • go to .

If, during manual capture, incomplete or incorrect personal details weren’t provided on the claim form or they were provided but they haven’t since been provided or traced, go to .

Step 4

Fold the Annual Declaration in half and place it in a clean clear-backed A5-sized plastic wallet

Note: Make sure the customer’s personal details are clearly visible.

  • go to .

Step 5

On a daily basis, place the plastic wallets into small bundles of approximately 25 using an elastic band

Note: This will ensure whatever items you are dealing with (claim forms, Annual Declarations or correspondence) don’t become loose during transportation.

  • go to .

Step 6

Pack no more than 200 plastic wallets (containing claim forms, Annual Declarations or correspondence) into each polylope.

Note: This number only applies to documents being sent to storage.

Note: Ensure the tax year of the claim is written in the top right-hand corner above the green heading on each claim form.

  • go to .

Step 7

If the item being sent to storage is a manually captured claim form or Annual Declaration

  • complete an A4 sheet of paper clearly stating the following
    • HMRC Netherton OSU or the name of the office who carried out the manual capture
    • the date of the manual capture
  • go to .

If the item being sent to storage is anything other than a manually captured claim form or Annual Declaration

  • complete an A4 sheet of paper clearly stating the following
    • name of the team sending the item to storage
    • name of the building where the team sending the item is located
    • date the item is being sent
  • go to .

Step 8

If the item being sent to storage is a manually-captured claim form or Annual Declaration

  • place the A4 sheet in the polylope containing the claim form or Annual Declaration and seal it
  • with a permanent marker
    • write ‘CONFIDENTIAL’ on the front of the polylope
    • address the polylope (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • place the polylope into another polylope and seal so it is double-bagged and, using a permanent marker, address the outer polylope to the same address
  • send the polylope to the above address.

Note: If you are working in an office outside Benefits and Credits, you must have authorisation from your Data Guardian before sending any tax credits data to Iron Mountain.

If the item being sent to storage is anything other than a manually captured claim form or Annual Declaration

  • place the A4 sheet in the polylope containing the item and seal it
  • with a permanent marker
    • write ‘CONFIDENTIAL’ on the front of the polylope
    • address the polylope (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • place the polylope into another polylope and seal so it is double-bagged and, using a permanent marker, address the outer polylope to the same address
  • send the polylope to the above address.

Note: If you are working in an office outside Benefits and Credits, you must have authorisation from your Data Guardian before sending any tax credits data to Iron Mountain.