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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Claims - work lists (general): Child in current award - clerical referral action

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 and 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 are in the correct MU. Use TCM0322460 for the correct MU number.

Reasons not to follow this guidance

You do not need to follow this guidance if

  • you are processing a child in current award work list item.

Background

This guidance is for re-including a child or young person in a claim when that child or young person was previously removed because they were included in another award.

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 you are dealing with a new request through a Work Area Mailbox (WAM) or Physical Change of Circumstances correspondence to re-include a child or young person, go to .

If you are dealing with an expired BF date, go to .

If you are dealing with a reply to an enquiry marked ‘UPCoC’, go to .

If you are dealing with a reply to an enquiry marked ‘Info’, go to .

If you are dealing with a response to the request for casepapers, go to .

If you are dealing with a returned form TC656, TC656A or TC656F, go to .

If you are dealing with a reply from the Technical Advice Line about the main responsibility for a child or young person, go to .

Step 2

Check the tax credits computer to check if there are any Unprocessed Change of Circumstances work list items to process. For how to do this, use TCM1000142.

If there aren’t any Unprocessed Change of Circumstances work list items to process, go to .

If there are any Unprocessed Change of Circumstances work list items to process

  • process the work list items. Follow the guidance in TCM0054060

Note: If you need to contact the customer for any missing information make sure you request the information for all of the potential changes at the same time, if possible.

Note: The parts of forms TC664 and TC648 relating to an unprocessed change of circumstance should be marked as ‘UPCoC’.

  • return to this guidance

then

  • go to .

Step 3

Check Household Notes and the clerical BF run to determine the reason why the BF date was created. For how to do this, use TCM1000067.

If the reason for the BF date is because of a request for casepapers, go to .

If the reason for the BF date is because an enquiry was issued marked ‘Info’, go to .

If the reason for the BF date is because a form TC656 or reminder form TC609 was issued but hasn’t been returned, go to .

Step 4

Look at the correspondence or WAM referral in conjunction with the tax credits computer to confirm you have all the information you need to process the customers request to re-include the child or young person. For how to do this, use TCM1000249

Note: You must attempt to obtain the information listed below. However, to be able to decide if the child or young person can be re-included and from when, you will need a minimum of the information listed in the first four bullet points that follow

* full name and date of birth of the child or young person to be added
* the date the circumstances changed
* the date we received the request to re-add the child or young person
* if the child or young person was previously excluded, the date responsibility for them ended
* whether the customer has claimed Child Benefit for the child or young person and if so the Child Benefit reference number, if they have it
* whether Child Tax Credit (CTC) isn’t currently in payment and whether it’s a joint claim
* who is the main carer
* what is the customers preferred pay frequency
* the customer’s bank account details, if we don’t have them already
* the dates, if any, of the child’s or young person’s disability or severe disability
* the details of any changes to childcare charges or whether the childcare charges are new
  • make a note of the missing information on form TC648 and mark the TC648 as ‘Info’

Note: The parts of the forms TC664 and TC648 relating to information should be marked as ‘Info’.

If you have already carried out the actions above, decided to re-include the child or young person and are waiting for this enquiry, go to .

If you have all the information, go to .

If you have obtained at least the minimum information you need (the information from the first four bullet points), but not all of the information

  • contact the customer to obtain the missing information. Follow the guidance in TCM0094080
  • make a note of the missing information on form TC648 and mark the TC648 and the clerical BF run as ‘Info’

then

  • go to .

If you haven’t obtained at least the minimum information you need (the information from the first four bullet points)

  • contact the customer to obtain the missing information. Follow the guidance in TCM0094080
  • make a note of the missing information on form TC648 and mark the TC648 and the clerical BF run as ‘Info’

then

  • go to .

If after following the normal reminder cycle you still don’t have at least the minimum information you need (the information from the first four bullet points)

  • don’t process the request, because the customer who wanted the child or young person to be re-included in their claim has failed to provide the information you need
  • send a duplicate award notice to the customer to provide them with new appeal rights. Follow the guidance in TCM0184140
  • send the correspondence to storage. Follow the guidance in TCM0074140
  • update Household Notes with the message HC34 from TCM0160020. For how to do this, use TCM1000001
  • take no further action.

Step 5

To identify the existing household, retrieve the customer who requested the child or young person be re-included in their award case papers from storage. Follow the guidance in TCM0074060

  • update Household Notes with the message HC36 from TCM0160020. For how to do this, use TCM1000001
  • set a clerical BF date for 15 days in the future
  • take no further action.

Step 6

If the case papers are found at storage, go to .

If the case papers cannot be found at storage, go to to re-include the child or young person in the customer’s award.

Step 7

Check the case papers for details of a NINO for the existing customer at the time the child or young person was previously removed.

If you find a NINO for the existing customer, go to .

If you cannot find a NINO for the existing customer, go to to re-include the child or young person in the customer’s award.

Step 8

Check if the child or young person was part of the existing customer’s household at the date the changes of circumstances occurred by comparing the dates responsibility started and, if applicable ended. For how to do this, use TCM1000240.

Note: The change of circumstances is the date from which the customer wants to re-include the child or young person in their claim.

If the child or young person was part of the existing customers household at the date the request for them to be re-included occurred, go to .

If the child or young person was no longer part of the existing customers household at the date the request for them to be re-included occurred, go to to re-include the child or young person in the customers award.

Step 9

Phone each customer in turn to confirm the start and end dates of their responsibility for the child or young person. Follow the guidance in TCM0094080

Note: You must make a minimum of two attempts to phone each customer and also use the questions on form TC656F to tell the customers on how they might determine their respective child responsibility end and start dates.

Note: If you are unable to contact the customer by phone, don’t write to them at this stage.

  • make a note of the information you obtain on form TC648.

If the customer tells you they want to withdraw their request to re-include the child or young person, go to .

If your conversations confirm that responsibility for the child or young person ended in the existing household before the change of circumstances occurred, go to .

If you are unable to get the existing customer to agree their responsibility for the child or young person ended before the change of circumstances occurred,

  • set the inhibit finalisation marker on any unfinalised award(s) for the existing customer using the reason ‘Annual Declaration Review’. For how to do this use TCM1000173
  • go to .

If you can’t contact the existing customer by phone,

  • set the inhibit finalisation marker on any unfinalised award(s) for the existing customer using the reason ‘Annual Declaration Review’. For how to do this use TCM1000173
  • go to .

Step 10

Complete the following forms to obtain more information

  • TC656 and TC656F for the existing customer
  • TC656A and TC656F for the customer who requested the child or young person be re-included in their award

then

  • enclose a return envelope with each set of forms
  • send the completed forms to the customers and also ensure you address it to their partner, if there is one
  • complete separate forms TC648 for each customer and write the existing customer’s name and NINO in the information space on the form to allow the two claims to be linked together when the forms are received back or the BF dates have expired
  • update Household Notes for each customer with the message HC37 from TCM0160020. For how to do this, use TCM1000001
  • set a clerical BF date for 15 days in the future
  • take no further action.

Step 11

Note: A customer must be given a minimum of 30 days and be sent at least two written requests to respond to your enquiries before we can take any final action.

If the initial 15-day BF date expires without a complete reply from either customer or both customers

  • complete a reminder form TC609 together with either a duplicate of the forms that were originally sent or a form TC664 with the relevant questions on for the customer or customers who haven’t yet replied
  • enclose a return envelope with each reminder form
  • send the completed forms to the customer or customers and also ensure you address it to their partner, if there is one
  • complete separate forms TC648 for each customer and write the existing customer’s name and NINO in the information space on the form to allow the two claims to be linked together when the forms are received back or the BF dates have expired
  • update Household Notes for each customer with the message HC38 from TCM0160020. For how to do this, use TCM1000001
  • set a clerical BF date for a further 15 days in the future
  • take no further action.

If the further 15-day BF date expires and there is no complete reply from either customer, go to .

If the further 15-day BF date expires and there is a complete reply from the existing customer but not the customer who requested the child or young person be re-included in their award, go to .

If the further 15-day BF date expires and there is a complete reply from the customer who requested the child or young person be re-included in their award but not from the existing customer, go to .

Step 12

Complete, in all cases, a Record of decision made on main responsibility (Word 36KB) form

  • consider the evidence provided and make a fair and reasonable decision about which customer has main responsibility for the child or young person.

Note: If you are dealing with a case where the child lives abroad, consult your Technical Advice Line Liaison Officer (TALLO) for advice (your TALLO may refer the case to the Technical Advice Line (TAL) for further assistance).

If you’re unable to decide who has main responsibility for the child or young person, go to .

If you’re able to decide who has main responsibility for the child or young person, go to .

Step 13

(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)

After considering all the information available, if you decide that the child or young person’s care is so equally balanced between both customers that neither has main responsibility

  • consult your TALLO who may refer the case to TAL for advice on how to decide which customer has main responsibility for the child or young person

then, when you receive the advice from TAL

  • go to .

Step 14

Try to obtain the following listed information from the customer who requested the child or young person be re-included in their claim (if you don’t have this information already)

  • whether the customer has claimed Child Benefit for the child or young person and, if so, their Child Benefit reference number (if they have it)
  • whether CTC isn’t currently in payment and whether it is a joint claim
  • who is the main carer
  • what is the customer’s preferred pay frequency
  • the customer’s bank account details (if we don’t have them already)
  • the dates, if any, of the child’s or young person’s disability or severe disability
  • the details of any changes to childcare charges or whether the childcare charges are new

then

  • make a note of the missing information on form TC648 and mark the TC648 as ‘Info’.

If you already have all the listed information, go to .

If you don’t already have all the listed information listed

  • contact the customer to obtain the missing information. Follow the guidance in TCM0094080
  • make a note of the missing information on form TC648 and mark the TC648 and the clerical BF run as ‘Info’

then

  • go to .

Step 15

If you obtain all the missing information, go to .

If, after following the normal reminder cycle, you still don’t have all the missing information

  • process the request to re-include the child or young person without it
  • go to .

Step 16

Only one customer can have main responsibility for the child or young person.

If it is decided main responsibility for the child or young person is with the existing customer, go to .

If it is decided neither customer has main responsibility for the child or young person, go to .

If it is decided main responsibility for the child or young person is with the customer who requested they be re-included in their award, go to .

Step 17

The customer’s request to re-include the child or young person in their claim has been rejected

  • remove the inhibit finalisation marker on any unfinalised award(s) for the existing customer. For how to do this use TCM1000173
  • complete and send form TC1027 to the customer who requested the child or young person be re-included in their claim
  • send a duplicate award notice to the customer to provide them with new appeal rights. Follow the guidance in TCM0184140
  • update Household Notes with the message HC40 from TCM0160020. Make sure you retain the message. For how to do this, use TCM1000001
  • complete and send form TC1062 to the existing customer
  • send a duplicate award notice to the customer to provide them with new appeal rights. Follow the guidance in TCM0184140
  • update Household Notes with the message HC41 from TCM0160020. Make sure you retain the message. For how to do this, use TCM1000001
  • go to .

Step 18

At the date the request to re-include the child or young person was received, both the existing customer and the customers who requested the child or young person be re-included in their award have failed to satisfy you that they are mainly responsible for them

  • exclude the child or young person from the existing customer’s award using the date that the request to re-include them was received. For how to do this, use TCM1000171

Note: Don’t complete the ‘Amend Finish’ screen for this customer until you are told to at .

  • remove the inhibit finalisation marker on any unfinalised award(s) for the existing customer. For how to do this use TCM1000173
  • make a note of this action on form TC648
  • complete and send form TC1027 to the existing customer
  • update Household Notes with the messages HC35 and HC40 from TCM0160020. Make sure you retain the second message. For how to do this, use TCM1000001
  • don’t re-include the child or young person in the customers claim who requested they be re-included
  • complete and send form TC1027 to the customer who requested the child or young person be re-included in their claim
  • send a duplicate award notice to the customer to provide them with new appeal rights. Follow the guidance in TCM0184140
  • update Household Notes with the message HC40 from TCM0160020. Make sure you retain the message. For how to do this, use TCM1000001
  • go to .

Step 19

The customer who requested the child or young person be re-included in their award is now mainly responsible for them

Note: Backdating must be restricted to a maximum of 31 days prior to the date the customer became mainly responsible for the child or young person.

  • exclude the child or young person from the existing customer’s award using the day before the date the customer who requested they be re-included in their award became mainly responsible for them. For how to do this, use TCM1000171

Note: Don’t complete the ‘Amend Finish’ screen for this customer until you are told to at .

  • remove the inhibit finalisation marker on any unfinalised award(s) for the existing customer. For how to do this use TCM1000173
  • complete and send form TC1027 to the existing customer
  • update Household Notes with the messages HC35 and HC40 from TCM0160020. Make sure you retain the second message. For how to do this, use TCM1000001
  • complete and send form TC1062 to the customer who requested the child or young person be re-included in their award
  • go to .

Step 20

Where the customer who requested the child or young person be re-included in their award is now mainly responsible for them or if the case papers can’t be located to identify the existing customer

  • check Household Notes to confirm whether or not the child or young person has been excluded from the customer’s claim who requested they be re-included. For how to do this, use TCM1000067

then

  • check if the child or young person has been excluded from the customer’s claim who requested they be re-included. For how to do this, use TCM1000241.

If the child or young person has been removed from the customer’s claim who requested they be re-included

  • add the child or young person to the claim of the customer who requested they be re-included in their award. For how to do this, use TCM1000239

Note: Don’t complete the ‘Amend Finish’ screen for this customer until you are told to at .

  • go to to consider if there are any other changes that need to be made to the claim, child’s or young person’s details before completing the ‘Amend Finish’ screen.

If the child or young person has been excluded from the customer’s claim who requested they be re-included

  • re-include the child or young person on the post award claim of the customer who requested they be re-included in their award. For how to do this, use TCM1000242

Note: Don’t complete the ‘Amend Finish’ screen for this customer until you are told to at .

  • go to to consider if there are any other changes that need to be made to the claim, child’s or young person’s details before completing the ‘Amend Finish’ screen.

Step 21

Make, where applicable, any of the following changes involving the child or young person

Note: If you need to make any of the following changes, don’t complete the ‘Amend Finish’ screen for this customer until you are told to at .

Note: When the child or young person to be re-included is disabled, confirm the disability before making any changes. Follow the guidance in TCM0042200.

  • to make changes relating to childcare charges. Follow the guidance in TCM0032160 and then return to this step
  • to make changes relating to bank account details. Follow the guidance in TCM0046020 and then return to this step

Note: Make sure you have entered all the relevant messages in Household Notes.

  • go to .

Step 22

Complete the ‘Amend Finish’ screen. For how to do this, use TCM1000032.

Note: The changes will not be made until you have completed the ‘Amend Finish’ screen.

If a warning message displayed and you had to pass the case to a Level 2 User or your manager, take no further action.

If a warning message displayed and you were able to make the changes, go to .

If no warning message displayed, go to .

Step 23

Prepare and send the documents to storage

  • place the completed Record of decision made on main responsibility form with the case papers for the customer who isn’t responsible for the child or young person
  • place any correspondence in the relevant casepapers for each customer
  • send the two sets of casepapers to storage in separate wallets. Follow the guidance in TCM0074140
  • take no further action.

Step 24

Don’t re-include the child or young person in the customer’s claim who requested they be re-included

  • update Household Notes with the message HC34 from TCM0160020. For how to do this, use TCM1000001
  • send the correspondence storage. Follow the guidance in TCM0074140.