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HMRC internal manual

Tax Credits Manual

Miscellaneous (E to O): List A - adding cases (Info)

If, when you’re dealing with any work list entry, you notice that a customer hasn’t provided bank account details, you must

  • check that no joint bank account details exist that can be used to pay the customer’s entitlement to tax credits into.

A joint bank account is one where account details are provided for one customer and you’re certain that it’s a joint account for both customers based on the named account holders for that account number and sort code. For example

  • Names of account holders are Mr J Brown and Mrs L Brown
  • Account Number is 00000000
  • Sort code is 00-00-00
  • Customer 1 name is Mrs L Brown and customer 2 name is Mr J Brown.

You must enter the details of the customer on to List A and pay the customer’s entitlement to tax credits by giro if

  • there aren’t any details of a joint bank account available


  • a customer has expressly asked us not to pay into their joint bank account, even on a temporary basis.

There is an Action Guide for this subject, select TCM0136240 to access it