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HMRC internal manual

Tax Credits Manual

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

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 must not 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.

Step 1

Use Function VIEW APPLICATION and go to the Application Summary screen to view the status of the claim. If the claim status is

  • rejected, go to Step 2.
  • finalised or ceased, go to Step 4.
  • an International Team case, refer the details to that team. Use TCM0322460 for the correct MU number.

Step 2

Use Function CAPTURE APPLICATION to take a screen print of the whole claim. To do this

  • select ‘File’ on the toolbar menu
  • select ‘Print’ from the options available
  • cancel out of the Function.
    Note: You must cancel out of the Function because you need to recapture the claim as new without matching the customer to their NINO.

Step 3

Use Function CAPTURE APPLICATION to recapture the claim as new using the details on the screen prints. Follow the guidance in TCM0062020

  • write ‘Do not trace and match customer. OO Reference required’ in Application Notes
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040.
  • when the claim is completely recaptured
    • select [OK] on the Summary Information screen
    • select [Process] to send the claim for processing
    • go to Step 6.
      Note: Use the Effective Date shown on the screen prints you have taken.
      Note: Don’t enter the customer’s NINO when recapturing the claim.

Step 4

Use Function AMEND APPLICATION, selecting the Capture Correction option to view the household end date

  • select ‘Household’ from the toolbar menu
  • select ‘Details’ from the options available. The Household Details screen will display
  • note the Household End Date
  • take a screen print of the whole claim. To do this
    • select ‘File’ on the toolbar menu
    • select ‘Print’ from the options available
    • cancel out of the Function.

Step 5

Use Function CAPTURE APPLICATION and recapture the claim using the details on the screen prints. Follow the guidance in TCM0062020

  • write ‘Do not trace and match customer. OO Reference required’ in Application Notes
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040.
  • when the claim is completely recaptured
    • select [OK] on the Summary Information screen
    • select [Process] to send the claim for processing
    • go to Step 6.
      Note: The Effective Date must be the day after the date in the Household End Date field.
      Note: The date in the Received Date field must be the day after the Effective Date.
      Note: Don’t enter the customer’s NINO when recapturing the claim.

Step 6

Set up a clerical BF for one day. When the BF date is reached

  • use Function MANAGE VERIFICATION FAILURES to establish if the claim has failed verification for the reason ‘Applicant Not Matched’
    • If the claim has failed verification with this reason, go to Step 7.
    • If the claim hasn’t failed verification, repeat this step until the claim has failed verification with this reason and then go to Step 7.

Step 7

Use Function VIEW APPLICATION and go to the Work screen for the relevant customer

Complete form CA8288 (Excel 35KB)

  • write ‘NINO under investigation. OO Reference required’ in the Further Information box on form CA8288
    and, if applicable
  • add ‘Customer is employed’ in the Further Information box
    Note: This information will prompt the Customer Validation Unit (CVU) to supply the employer with the correct NINO when the temporary tax credit reference is amended to the NINO on HMRC databases.
  • ask your line manager to check that form CA8288 has been correctly completed. If your line manager
    • confirms the form CA8288 has been correctly completed, go to Step 8.
    • tells you that form CA8288 has been incorrectly completed, make the required changes and then go to Step 8.

Step 8

Email form CA8288 to Specialist Trace Unit (STU). To do this

  • enter the email title ‘Temporary tax credit reference required - NINO investigation case’ in the subject box
  • send 
    Note: You must ensure that there is no trace of the email left in your email folders, including your ‘deleted items’ folder. This is to ensure HMRC complies with Data Protection Act requirements.

Step 9

Set up a clerical BF for three working days. If STU

  • provide details of the OO Reference, go to Step 10.
  • don’t provide a response, contact STU for an update. If STU
    • provide details of the OO Reference, go to Step 10.
    • ask you to extend the BF date. Extend the clerical BF to the date requested and repeat this step until you are provided with details of the OO Reference. Then go to Step 10.

Step 10

Match the customer to the temporary tax credit reference provided. If

  • the claim fails any other high severity verification checks, resolve each failure. Follow the relevant guidance in TCM0076000, TCM0078000 or TCM0080000. When all the failures have been resolved, go to Step 11.
  • the claim is awarded, go to Step 11.

Step 11

Phone the Claimant Compliance Risk Team (CCRT) to notify them that the claim is in payment

  • give CCRT your contact phone number and ask them to notify you when the NINO investigation is complete
  • set up a clerical BF for three months. If
    • CCRT notifies you that the investigation is complete, go to Step 13.
    • you don’t receive a response, go to Step 12.

Step 12

Phone CCRT to ask for an update. If CCRT

  • tells you that the investigation is complete, go to Step 13.
  • asks you to extend the BF date, extend the BF to the date specified and repeat this step until you’re told that the investigation is complete, then go to Step 13.

Step 13

Complete form CA8288 (Excel 35KB). On the form, note

  • details of the customer who’s currently using a temporary tax credit reference
  • that the NINO investigation is complete
  • the customer’s NINO.
    then, when the form CA8288 has been completed
  • enter the email title ‘CA8288’, followed by ‘NINO INVESTIGATION. ACTION COMPLETE’ in the subject box
  • email form CA8288
  • go to Step 14.

Step 14

Use Function MAINTAIN HOUSEHOLD NOTES to make a note of the action you have taken

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

  • link together all the documents
  • send to remote storage. Follow the guidance in TCM0074140.