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 - work lists (general): Child in current award - CBO spreadsheet

Version 1.0

Changes to previous version - amended guidance. Instruction to set then remove ‘Inhibit Finalisation’ marker, amendments made at steps 6 and 11.

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 should only be followed when working the Child Benefit Office spreadsheet containing a list of customers who they have identified might be separately receiving CTC for the same child.

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 an item on the Child Benefit Office (CBO) spreadsheet, go to .

If you are dealing with an expired action date

  • check whether you can continue to process the work item. Follow the guidance in TCM0138020

then, if you can continue to process the work item

  • go to .

If you are dealing with a returned form TC656, TC656A, TC656F or TC664

  • check whether you can continue to process the work item. Follow the guidance in TCM0138020

then, if you can continue to process the work item

  • go to .

If you are dealing with a reply from Technical Advice Line (TAL) about the main responsibility for a child or young person

  • check whether you can continue to process the work item. Follow the guidance in TCM0138020

then, if you can continue to process the work item

  • go to .

If you have been passed the case back from the Level 2 User or your manager, go to .

Step 2

Note: Customer A and customer B will always be in different households.

From the spreadsheet sent by CBO make a note of the following details on form TC648

  • customer A’s name and NINO
  • customer B’s name and NINO
  • child or young person’s name and date of birth.

Check whether you can continue to process the work item. Follow the guidance in TCM0138020.

then, if you can continue to process the work item

  • go to .

Step 3

Check the start and end dates of child or young person responsibility on customer A’s CTC award. For how to do this, use TCM1000245.

Check the period for which customer A is, or was, being paid CTC for the child or young person. For how to do this use, TCM1000402.

  • make a note of the dates
  • go to .

Step 4

Check the start and end dates of child or young person responsibility on customer B’s CTC award. For how to do this, use TCM1000245.

Check the period for which customer B is, or was, being paid CTC for the child or young person. For how to do this use, TCM1000402.

  • make a note of the dates
  • go to .

Step 5

Compare the period for which customer A is responsible and being paid CTC for the child or young person to the period for which customer B is responsible and being paid CTC for the child or young person.

Note: The date overlapping CTC awards for the child or young person started is the relevant date of responsibility for this process.

If there is an overlapping period for which both customer A and customer B are responsible for the child or young person, go to .

If there isn’t an overlapping period for which both customer A and customer B are responsible for the child or young person

  • record this on the CBO spreadsheet
  • take no further action.

Step 6

Check if there is an existing rule 5 verification failure against the child or young person for either customer A or customer B. For how to do this, use TCM1000004.

If there is an existing rule 5 verification failure, follow the guidance in TCM0078420.

If there isn’t an existing rule 5 verification failure,

  • set the inhibit finalisation marker on any unfinalised awards for both customers using the reason ‘Annual Declaration Review’. For how to do this use TCM1000173
  • go to .

Step 7

Send the following forms to obtain more information

  • complete forms TC656 or TC656A and TC656F for customer A
  • complete forms TC656 or TC656A and TC656F for customer B

then

  • enclose a return envelope with each set of forms
  • send the completed forms to the respective customers and also ensure you address them to their partner, if there is one
  • complete separate forms TC648 for each customer and write customer A’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 with the message HC37 from TCM0160020 on both customers’ claims. For how to do this, use TCM1000001
  • set a clerical action date of 15 days in the future
  • take no further action.

Step 8

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

If the initial 15-day action date has expired without a complete reply from either customer or both customers

  • complete a reminder form TC1059 together with either a duplicate of the forms that were originally sent or form TC664 with the relevant questions on for the customer or customers who hasn’t or haven’t yet replied
  • enclose a return envelope with the forms or each set of forms
  • send the completed forms to the customer and also ensure you address them 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 action date or dates have expired
  • update Household Notes with the message HC38 from TCM0160020 on the customer or customers claims you have issued the forms to. For how to do this, use TCM1000001
  • set a clerical action date for a further 15 days in the future
  • take no further action.

If the further 15-day action date has expired and there hasn’t been a complete reply from either customer, go to .

If the further 15-day action date has expired and there has not been a complete reply from one of the customers, go to .

Step 9

Note: For further information about responsibility for a child or young person, use TCM0114060.

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’re dealing with a case where the child lives abroad, consult your TALLO for advice (your TALLO may refer the case to TAL for further assistance).

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

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

Step 10

Note: You must consider making further enquiries to obtain additional information from the customers to help you make a decision about which customer has main responsibility for the child or young person.

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 11

Note: In some instances the earliest date you can exclude the child or young person from an award is 6 April in the current year rather than the day after they were added to that award.

Make sure you are able to make the changes. Follow the guidance in TCM0042260

then, if you can make the changes

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

If you decide that neither customer is mainly responsible for the child or young person

  • exclude the child or young person from the household of both customers using, as appropriate, the date of responsibility or the day before the date of responsibility as calculated earlier. For how to do this, use TCM1000171

Note: Don’t complete the ‘Amend Finish’ screen for this customer until you are told to at Step 12.

  • remove the inhibit finalisation marker on any unfinalised awards for both customers. For how to do this use TCM1000173
  • update both customer’s Household Notes with the message HC49 from TCM0160020 on the existing customer’s claim. For how to do this, use TCM1000001
  • go to .

If you are able to make a decision about which customer has main responsibility for the child or young person

  • calculate the date that responsibility will end in one of the households. For how to do this, use TCM1000243
  • exclude the child or young person from the household of the customer you decide is not responsible for the child using, as appropriate, the date of responsibility or the day before the date of responsibility as calculated earlier. For how to do this, use TCM1000171

Note: Don’t complete the ‘Amend Finish’ screen for this customer until you are told to at Step 12.

  • remove the inhibit finalisation marker on any unfinalised awards for both customers. For how to do this use TCM1000173
  • update Household Notes with the message HC49 from TCM0160020 on the not responsible customer’s claim. For how to do this, use TCM1000001
  • update Application Notes with the message HC50 from TCM0160020 on the responsible customer’s claim. For how to do this, use TCM1000028
  • go to .

Step 12

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 a warning message wasn’t displayed, go to .

Step 13

Issue the appropriate information letter to the customers

  • complete and send letter TC1027 to the customer whose claim you have just excluded the child or young person from
  • update Household Notes with the message HC40 from TCM0160020 on that customer’s claim. Make sure you retain the message. For how to do this, use TCM1000001
  • complete and send letter TC1062 to the customer whose claim you haven’t excluded the child or young person from

Note: You must also 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 on that customer’s claim. Make sure you retain the message. For how to do this, use TCM1000001
  • go to .

Step 14

Prepare and send the documents to storage

  • place the completed ‘Record of decision made on main responsibility’ form with the casepapers 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.