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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Claims - work lists (VFs - 1 to 12): Verification Failures work list - Rule 2b - Child deceased

Background

An entry will be made on the Verification Failures work list where a child has a deceased indicator against their record on the Child Benefit database.

(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)

(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)

Guidance

Step 1

Check whether there are any household notes for a previous verification, also consider checking ADD, CBOL and NIRS to verify the death.

If the death has been verified, go to  

If the death has not been verified, go to

Step 2

Where the death has been verified

  • follow normal Business As Usual (BAU) guidance in TCM0038000
  • select ‘Navigate’ on the toolbar menu and then select ‘Amend Application CoC’ from the options available. You will be taken to the Free Format screen

    • enter the date of death in the free format screen on NTC to include
    • the full name of the child
    • the date of death
    • the source used to verify the death
  • clear the verification failure

    • use Function ‘Manage Verification Failures’
    • select the verification failure and then select ‘Change Verification’. You will be taken to the ‘Change Of Status Reason’ screen
    • enter the reason for the verification change - for example, ‘Child died after earliest effective date - Change of circumstances to be processed’
  • enter the appropriate Household Note. Follow the guidance in TCM1000001 
  • BF for one to day to allow the tax credits computer to update
  • apply the changes to the tax credits computer as BAU
  • take no further action.

Step 3

Make further enquiries to establish and verify a date of death

  • issue TC664 to the customer to confirm all household members
  • BF for 37 days to await a reply
  • go to  

Step 4

Check whether a reply has been received to your enquiries.

If a reply has been received to your enquiries and it confirms that the child has died

  • enter relevant household note in the summary screen
  • go to  

If a reply has been received to your enquiries and it confirms that the child has not died

  • clear the verification failure

    • use Function ‘Manage Verification Failures’
    • select the verification failure and then select ‘Change Verification’. You will be taken to the ‘Change Of Status Reason’ screen
    • enter the reason for the verification change - for example, ‘Child not deceased TC664 received’.
    • Send AIS referral using SEES.
  • BF for one to day to allow the tax credits computer to update to display ‘award issued’
  • remove the date of death from the tax credits computer
  • consider the BAU guidance in TCM0038000 
  • take no further action