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HMRC internal manual

Tax Credits Manual

Claims - work lists (general): Incomplete Applications work list helpcard

Use this guidance to identify the enquiries needed to resolve entries on the Incomplete Applications work list.

Note: Before you capture any information, you must follow the guidance in TCM0134460.

Important note: If you need to contact the customer you must ask for all the missing information at the same time.

If the customer is not matched and the Details Found screen displays, do not select ‘OK’. Instead, select ‘Cancel’ and continue with the normal incomplete action.

Applicant 1 screen{#Applicant1screen}
Child screen (only if a child is included on the claim)
Work screen (only if employment details are present)
Income screen (Applicant 1 and Applicant 2)
Childcare screen (only if children are in childcare)
Payment screen (Applicant 1 and Applicant 2)
Appointee screen
Summary Information screen

Applicant 1 screen {#}

Fields that must be completed

  • Surname
  • Title
  • First name
    Must be a valid name or an initial. If only an initial is shown and you are making other enquires ask for a full name. If no other enquires are to be made process with an initial only.
  • Sex
  • Date of Birth
  • Address
    Must be at least two lines
  • UK National
    Note: The Isle of Man and Channel Islands are not part of the UK.
    If on a returned form TC664, the customer has answered the question “Have you been subject to immigration control in the last three months?” take the following action
    If the answer is
    • yes, select “No” in the UK National checkbox.
    • no, select “Yes” in the UK National checkbox
  • Normally live
    You cannot assume that the customer lives in the UK. 

 

  • Country
    If the customer has ticked ‘No’ to the normally live in the UK question.
    If either customer or child lives in an A2 country (Bulgaria or Romania) or the rest of the world, continue to capture the claim and then transfer the A2 or rest of the world cases to the ‘International Claims IN’ MU following incomplete action. Use TCM0322460 for the correct MU number.
    Note: Bulgaria and Romania are commonly referred to as the A2 member states. Until 31 December 2013, unless exempt from registration, nationals from these member states are required to register their employment in the UK with the Home Office Worker Authorisation Scheme (WAS). This scheme comes to an end on 31 December 2013. From 1 January 2014 nationals from A2 member states working in the UK are no longer required to register their employment with the Home Office. From 1 January 2014 customers arriving from these member states are treated in the same way as nationals from any other EEA member state.
    Note: Rest of the world does not include European Economic Area countries or the UK.
    • select the ‘Retained’ marker on the work list item once the incomplete action is complete.
    • update ‘Application Notes’

Fields that are optional

  • Applicant NINO
    If the Application Notes state ‘QN10 - MAN CAP - STU Claim’ or ‘TCMZ IMC - STU Claim’, do not make any enquiries regarding the customer’s NINO.
    If a referral to STU is necessary or if the customer does not have a NINO, you can continue to process the claim without this information.

 

  • Telephone numbers
    If the number is ex-directory or a call barring facility is in use, enter ‘00000’ and a six-month review date.
    For example, if the current month is June, enter 00000/12 because the review date will be December. This will prevent any further phone calls to Directory Enquires and will help to identify that you cannot contact the customer by phone.
    If the number is incorrect, remove it.
     
  • Country
    If the customer has ticked ‘Yes’ to the normally live in the UK question.
    If either customer or child lives in an A2 country (Bulgaria or Romania) or the rest of the world, continue to capture the claim and then transfer the A2 or rest of the world cases to the ‘International Claims IN’ MU following incomplete action. Use TCM0322460 for the correct MU number.
    Note: Bulgaria and Romania are commonly referred to as the A2 member states. Until 31 December 2013, unless exempt from registration, nationals from these member states are required to register their employment in the UK with the Home Office Worker Authorisation Scheme (WAS). This scheme comes to an end on 31 December 2013. From 1 January 2014 nationals from A2 member states working in the UK are no longer required to register their employment with the Home Office. From 1 January 2014 customers arriving from these member states are treated in the same way as nationals from any other EEA member state.
    Note: Rest of the world does not include European Economic Area countries or the UK.
    • select the ‘Retained’ marker on the work list item once the incomplete action is complete.
    • update ‘Application Notes’
  • Disabled

 

  • DLA (HCC)

 

  • Incapacitated
    To be ticked if the customer or their partner has stated they are incapacitated.
    Note: This question is only to be completed by the customer if it is a two person claim with children.

Child screen (only if a child is included on the claim)

Important note: If you need to contact the customer, you must ask for all the missing information at the same time.

Note: If the customer provides details of an additional child, you must check that these do not relate to a child that is already held on the computer for that award. If the details are similar or identical, you must check that they do not relate to the same child before you enter the details. This is to avoid awarding a tax credit twice for the same child.

Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Fields that must be completed

  • Date of Birth
    Contact the customer to obtain a date of birth.
    If CBOL shows the date of birth as 00.00.00 continue to process the work item and let the claim fall as a Rule 2.

 

  • Child’s name
    • If you have a Child Benefit reference number and the child’s name in CBOL is not an exact match, use examples of what details can be changed below
      • CBOL - Sue Morgan
      • NTC - Susan Morgan
        • change name from Susan to Sue to be an exact match to CBOL.
      • CBOL - Karl Weathers
      • NTC - Carl Weathers
        • change name from Carl to Karl to match CBOL.
    • If you do not have a Child Benefit number or the child’s name in CBOL is not an exact match and the details cannot be changed, contact the customer for the name.

Fields that are optional

  • Child Benefit numbers Applicant 1 or Applicant 2
    Ask only if an enquiry is made for other reasons, otherwise process the claim without this information.
    • If a customer states they have not claimed Child Benefit
      • process the claim without the number
      • tell the customer they may want to consider applying for Child Benefit and to phone the Child Benefit Helpline on 0300 200 3100 if they want more information.
    • If you have a Child Benefit reference number check in CBO004 for LOC CODE of EC followed by a number and a message (F6) of ‘EC Regs apply from xx/xx/xxxx to yy/yy/yyyy’
    • If there is not a LOC CODE of EC followed by a number or if there is a LOC CODE of EC followed by a number plus the message and the claim’s effective date does not fall on or before the yy/yy/yyyy date
      • continue to capture the claim
    • If there is a LOC CODE of EC followed by a number and no message or if there is a LOC CODE of EC followed by a number plus the message and the claim’s effective date falls on or before the yy/yy/yyyy date
      • continue to capture the claim
      • once all other incomplete action has been done store the claim and transfer it to the ‘International Claims IN’ MU. Use TCM0322460 for the correct MU number
      • select the ‘Retained’ marker on the work list item and update ‘Application Notes’.
  • Other

 

Work screen (only if employment details are present)

Important note: If you need to contact the customer, you must ask for all the missing information at the same time.

If the screen is blank or there are zeros in the ‘Number of paid jobs’ and the ‘Total Hours Worked’ fields, the customer is not working. If the customer works abroad, you still need their work details.

Fields that must be completed

  • Place of work
    UK/Other
    UK needs to be selected if the customer is working in the UK and the number of jobs is present.
    If ‘Other’ is ticked, then the country in which the customer works is required.
     
  • Country (Only if the customer has ticked ‘Other’ for the ‘Place of Work’ question)
    If the customer works abroad, you must still obtain their full work details
    • continue to capture the claim
    • once all other incomplete action has been done, store the claim and transfer it to the ‘International Claims IN’ MU. Use TCM0322460 for the correct MU number
    • select the ‘Retained’ checkbox on the work list item and update ‘Application Notes’.
  • Name

 

  • Address

 

  • Number of paid jobs
    If the customer is self-employed and the number of paid jobs is blank or zero set the number of paid jobs to ‘1’.
     
  • Total hours worked
    Contact the customer if the hours are missing.

Fields that are optional

  • Employer Reference
    Ask only if an enquiry is made for other reasons.
    If an employer reference number is not valid and you are unable to trace the correct number, delete the reference number.
    Any employment details held abroad will not have an employer reference number.
     
  • Payroll Number
     
  • Start Date
    Ask if any other enquiry is needed.
     
  • 50+ Start Date
    Note: The 50+ element was withdrawn from 6 April 2012.
    This is only required if the customer is aged 50 or older and has returned to work within the preceding three months after receiving a qualifying benefit.
     
  • Self Employed UTR
    If the customer has been self-employed for more than three months, check TBS for a UTR number.
    If TBS shows a ‘Live’ UTR number, you can use it to process the claim.
    If TBS shows a ‘Dormant’ UTR number, contact the customer to obtain the correct UTR number.
    If the customer has been self-employed for less than three months, process the claim without the number.
    Note: If, after attempting to contact the customer, they do not provide their UTR number you can process the claim without it.
     
  • Start date
    Ask if any other enquiry is needed.

Income screen (Applicant 1 and Applicant 2)

Important note: If you need to contact the customer you must ask for all the missing information at the same time.

If the customer

  • is working and there are figures in the Earnings and the Social Security Benefits fields 
    • accept as correct. You do not need to send an enquiry
  • is working and only Social Security Benefits figures are given
    • you must ask if any of this figure is income from PY earnings
  • is working and there are no figures in the Earnings or Benefits in Kind fields
    • you must ask the customer for their income for the previous year
  • tells you they are in a salary sacrifice scheme
    • if the salary sacrifice scheme is for childcare vouchers or for a nursery place paid for by the employer
      • use the new employment income figure that the customer provides you. This is because the value of the vouchers is not included as income.
    • if they have joined any other salary sacrifice scheme, you cannot use their earnings details, you must ask them to send the following documents
      • the contract variation for the customer who has joined the scheme
    • if there is more than one scheme you need the contract variation for each scheme
      • the original contract of employment
      • a payslip before and after the variation
      • the agreement between the employer and the benefit provider
      • all other documents relevant to the scheme, for example any booklets given to the customer as a guide
    • tell the customer that when they send the documents you have asked for, they should attach a letter addressing them to the Incomplete section.
      Note: When you receive any documents about salary sacrifice, consult your Technical Advice Line Liaison Officer (TALLO) for advice.

Fields that must be completed

  • Income Actual/Income Estimated
    If neither checkbox is ticked default to ‘Estimate’.
     
  • Income Self Employed (if the customer is self-employed)
    Accept any figure given including zeros. If the field is blank you must check with the customer. The customer may not have any income for PY if they were not working the previous year.
     
  • Earnings (if the customer is employed)
    Accept any figure given including zeros. If the field is blank you must check with the customer. The customer may not have any income for PY if they were not working the previous year.

Fields that are optional

  • IS/JSA/MIG
    Note: From 27/10/2008 this field will also be applicable for ESA.
    Note: MIG is now known as PC (Pension Credit).
    If one of these checkboxes is ticked and the customer works over 16 hours weekly, check ADD to see if it is correct.
    If the customer is not in receipt of any of these benefits remove the tick.
    If the customer is in receipt of Contributions-based ESA/JSA remove the tick and include the payments in the ‘Social Security Benefits’.
    Note: A tax credits customer could be working and receiving income-related ESA. If this is confirmed, you must refer the case to the International Claims Team as a complex case.
    • continue to capture the claim
    • once all other incomplete action has been done store the claim and transfer it to the ‘International Claims IN’ MU as a complex case. Use TCM0322460 for the correct MU number
    • select the ‘Retained’ checkbox on the work list item and update ‘Application Notes’
       
  • Benefits in Kind
    Accept whatever figure is given.
     
  • Social Security Benefits
    If the IS, JSA or PC checkbox is selected, accept any figure if the customer is not working.
    Note: From 27/10/2008 this will also be applicable to Contributions-based ESA.
    If the field is blank and the IS, JSA or PC checkbox is ticked, you do not need to check with the customer.
    If the customer is working and has not given an income figure you must ask for a separate income figure.
     
  • Other Household Income
    Accept whatever figure is given.

Childcare screen (only if children are in childcare)

Important note: If you need to contact the customer you must ask for all the missing information at the same time.

Note: Do not include any childcare costs that are paid for by the employer through childcare vouchers (known as ‘salary sacrifice’), an Educational or Childcare Grant.

Fields that must be completed

  • Name of provider
    The childcare provider cannot be a relative if the care is provided mainly or wholly in the child’s own home.
     
  • Registration number
    You will need to obtain the registration number of the childcare provider or details of the approving body.
    Northern Ireland does not have registration numbers so this field can be left blank.
    You must have at least two lines of the childcare provider’s address.
    Only childcare providers based in the UK are eligible for childcare payments. This is because they must be state-approved.
    Note: Where childcare is abroad (for Crown Servants) there are two accredited forces schemes. These are
    • Soldiers, Sailors, Airmen and Families Association (SSAFA)
    • British Forces Early Years Service.
      (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Weekly costs
    Enter the figure provided by the customer even if the figure is £0.00.

Payment screen (Applicant 1 and Applicant 2)

Important note: If you need to contact the customer, you must ask for all the missing information at the same time.

  • Bank details
    • You must contact the customer to obtain any missing bank details or to check any incorrect bank details. Where the computer shows a warning message stating the bank details are incorrect, and the customer confirms that the bank details are correct, leave them on screen and continue to process the claim.
    • You must explain to the customer that, from April 2010,
      • their tax credits payments must be paid into a bank, building society or Post Office card account
      • they have not provided account details, so if they can provide them now that would be best. If they cannot, they can call the Helpline who will take these details from them and, if they need advice about bank accounts, the Helpline can refer them to a team who will be able to help them with the different options of available accounts
      • if a decision is made that they are entitled to tax credits payments, a letter will be sent to them telling them that their payments will stop if they do not provide account details within four weeks.
        Note: In a joint claim, if the bank details are only held for one customer, enter the same account details for both customers. You do not need to contact the customer about this and the account does not have to be in joint names and it does not matter who has ticked to receive CTC and/or WTC.

Fields that must be completed

  • Main carer (if the customer has children)
    • If the customer is single, select the Applicant 1 checkbox.
    • If it is a joint claim default the ‘Recipient’ box to the customer whose bank details have been provided.
    • If no bank details have been provided you must ask the customer who the main carer is.
       
  • Weekly or 4 Weekly (if the customer has children)
    If neither checkbox is completed, select four-weekly.
     
  • WTC Recipient Applicant 1/2 (if the customer is working)
    The recipient must be the working customer.
    • If the claim is made by a single customer, select the Applicant 1 checkbox.
    • If the claim is made by two customers and the non-working customer has been selected to receive WTC, change this to the working customer.
    • If the claim is made by two customers and they both work 16 hours or more weekly and we only have one bank account, default the ‘Recipient’ box to the customer whose bank details have been provided.
    • If no bank details have been provided you must ask the customer who the WTC recipient is.
       
  • Weekly or 4 Weekly (if the customer is working)
    If neither checkbox is completed, select four-weekly

Fields that are optional

  • Account name
    This can either be the customer, the appointee or a third party.
     
  • Account number
    You should attempt to trace bank details through CBOL or Common Enquiry Service (CES).
    • If you trace bank details update NTC with the account details, issue TC2037 to inform the customer we have used bank details from a departmental system and process the claim.
    • If you are unable to trace bank details. You should attempt to contact the customer twice by phone for the account details.
    • If you are unable to contact the customer or they do not have account details issue TC2037 requesting bank details.
      Transfer to the BF MU. Use TCM0322460 for the correct MU number. Set an action date for 30 days.
    • If the customer does not provide bank details by the action date, re-check CBOL and CES to see if bank details now held. If not remove the zeros from the payment screen, set the payment frequency to four weekly and process the claim.
       
  • Sort Code
     
  • Building Society ref (if Building Society name given)
    You must not assume that this is the same as the account number.
    Identify the correct format. Use TCM0314000. Then, contact the customer for the details.
    You must not enter the bank account number in the ‘Building Society Reference Number’ field.
     
  • Bank/BSoc
     
  • Branch
    • If the bank is Barclays Bank and no address is populated, use the address wizard. Enter
      • LE87 2BB
      • the branch name as Leicester. This is accepted as the Head Office.
        To obtain the address of the bank or building society
        • remove the last digit of the account number
        • select another box
          then
        • enter the same digit back into the Account Number field.
    • If you do not have the branch details you must ask the customer for them.
    • If you still cannot obtain the details, process the claim without them. You must record this action in the ‘Application Notes’ field.
  • Appointee screen {#Appointeescreen}

  • If there are any appointee details on this screen and you have checked they are not the same as the customer’s details
    • send an email to the Appointee Team
    • set a one-week action date
    • then​​​​​
    • once the one-week action date has expired
    • check for a note from the Appointee Team.
      • If the Appointee Team
        • still require the claim, set a further one-week action date
        • no longer require the claim, continue to work the claim.
  • Summary Information screen {#Summaryinformationscreen}
    Important note: If you need to contact the customer you must ask for all the missing information at the same time.
    This screen displays information about the claim and gives an indication of what information is missing.

Fields that must be completed

  • Date Application Received
    Do not change.
     
  • Application Source
    Do not change. If a new work item shows ‘WAA’ (Working Age Agency), do not work instead
    • transfer it to the ‘BF’ MU. Use TCM0322460 for the correct MU number
    • set a one-week action date
    • complete an ‘Application Note’ with details of the action you have taken.
      If this action date has expired, check the ‘Application Notes’ field to check if the case can be worked.
       
  • Tax Credit Year
    Do not change.
     
  • All Signatures Present Yes or No
    If not completed, select the ‘No’ checkbox.
     
  • Application Notes
    You must record the action you have taken
    This field
    • displays Rapid Data Capture errors
    • is used to record details of the actions you have taken
      Note: You must use the Standardised Messages in TCM0162060.
  • Application Effective date
    If this date appears to be incorrect, for example, previous tax year, you must make further checks. Follow the guidance in TCM0064040.
     
  • Special Needs
    Do not change.

Fields that are optional

  • Repair Summary Reason
    This is an indication of missing information. Only one reason for each screen can be displayed.
    You must check each individual screen.