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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Miscellaneous (E to O): NINO investigation case management (Info)

Claimant Compliance Risk Team (CCRT) will send details of a case that needs to be put into payment using a temporary tax credit reference because they’re investigating the NINO.

To put the claim into payment you must view the status of the claim. If the claim status is

  • rejected, take a screen print of the original claim and then recapture the claim.
  • finalised or ceased, establish the household end date, take a screen print of the original claim and then recapture the claim.

When the claim fails verification for reason ‘Applicant Not Matched’, you must

  • arrange for a temporary tax credit reference to be allocated to the customer
  • match the customer to the temporary tax credit reference

and

  • manage any outstanding High Severity verification failures.

When the claim is awarded

  • phone CCRT to tell them that the claim is in payment and ask them to notify you when the investigation is complete

and, when CCRT tell you that the investigation is complete

  • notify Specialist Trace Unit (STU).

When your action is complete, send the casepapers to remote storage.

Note: You mustn’t match the customer to their NINO when you’re recapturing the claim.

Note: If the claim fails verification for the reasons ‘Residency Criteria Not Met’ and ‘Applicant Not Matched’, you must resolve the ‘Residency Criteria Not Met’ verification failure before proceeding with this guidance.

There is an Action Guide for this subject, select TCM0136340 to access it