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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Notes - Standardised Messages (J to M): Standardised Messages - M - Miscellaneous general correspondence

 

Miscellaneous general correspondence (codes start with MG)
Passported benefits - Healthy Start (codes start with MH)
Manual correspondence (codes start with MM)
Miscellaneous payment correspondence (codes start with MP)
Subject Access Requests (codes start with MT)
Document Verification Teams (codes start with MV)

 

Standardised reference

Please ensure that the relevant standardised reference shown below is added to the end of the message. For more information see TCM0152090

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
     

Miscellaneous general correspondence

Receives all correspondence that isn’t addressed to a specific area or team and actions or forwards on as required.

Note:

  • ‘Acctnt’ stands for ‘accountant’
  • ‘CoC’ stands for ‘change of circumstances’
  • ‘Disbld’ stands for ‘Disabled Element’
  • ‘Disp’ stands for ‘disputed’ or ‘dispute’
  • ‘DoH’ stands for ‘Department of Health’
  • ‘Med Card’ stands for ‘medical card’
  • ‘Misc Gen Corre’ stands for ‘miscellaneous general correspondence’
  • ‘MT’ stands for ‘milk tokens’
  • ‘NHS Cert’ stands for ‘NHS certificate’
  • ‘PPA’ stands for ‘Prescription Pricing Authority’
  • ‘S Disbld Elmnt’ stands for ‘Severe Disabled Element’
     

Please ensure that the relevant standardised reference shown below is added to the end of the message. 

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
Message Explanation
   
MG01 - Letter rec (DD/MM/YY) from (insert details) or (insert organisation) re (XXXXXXXX). (Action taken) Letter actioned/forwarded to XXXXX or reply sent / tel call made (DD/MM/YY and time) Self-explanatory.
MG02 - (Recorded/Registered) letter (number) redirected to (insert details) (DD/MM/YY) Self-explanatory.
MG03 - Letter (dated DD/MM/YY) received from (third party) one off consent for this letter only. (TC1240) dated (DD/MM/YY) received, referred to CIT for action. No authority to act. IAA/ Self-explanatory.
MG04 - Letter (dated DD/MM/YY) received from (third party) no consent. TC1240 issued. BF until (15 working days). IAA/ Self-explanatory.
MG05 - TC1240 dated (DD/MM/YY) not received. No further action taken. Letter sent to storage. IAA/ Self-explanatory.
MG06 - TC1240 received for letter dated (DD/MM/YY), received after BF period specified. Letter already sent to storage, no further action. IAA/ Self-explanatory.
MG07 - TC1240 received incomplete (specify), letter sent to storage, no further action. IAA/ Self-explanatory.
MG08 - FTNAE/Approved training for young person. System generated 12 month extension date applied System generated FTNAE exclusion date applied.

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Passported benefits - Healthy Start

A family or person is entitled to apply for ‘Healthy Start’ vouchers where they satisfy certain criteria. HMRC provides the ‘Healthy Start Issuing Unit’ (HSIU) with details of all tax credits families who may be eligible for ‘Healthy Start’ vouchers. Customers who are entitled to apply must complete application form ‘HS01’.

Please ensure that the relevant standardised reference shown below is added to the end of the message. 

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
Message Explanation
   
MH01 - Request for backdated payments of Healthy Start vouchers sent to the Healthy Start Issuing Unit Self-explanatory.
MH02 - Healthy Start Manual Entitlement spreadsheet sent to Healthy Start Issuing Unit Self-explanatory.

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Manual correspondence

Printed output, usually Award Notices that require manual intervention to determine what action, if any needs to be taken. For example, send out to the customer or redirect internally to another department.

Please ensure that the relevant standardised reference shown below is added to the end of the message. 

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
Message Explanation
   
MM01 - TC6XX (YY/YY, issue date) copy issued to claimant 1/2. Manual correspondence marker removed / removed then re-added. (delete as appropriate) XXGRPX/X Self-explanatory.
MM02 - Mismatch. TC6XX (YY/YY, issue date) for claimant 1/2. Redirected to Mismatch team. XXGRPX/X Self-explanatory.
This Note no longer used from 28 October 2011  
MM03 - Reminder for (TCXXX) issued to (customer’s name) Self-explanatory.  
  MM04 - VIMU TC6XX (YY/YY, issue date) for claimant 1/2 copy issued to VIMU. Man Corres marker removed. XXGRPX/X. The form to be sent to the customer has been sent to the Visually Impaired Media Unit (VIMU).
  MM05 - Welsh TC6XX (YY/YY, issue date) for claimant 1/2 copy issued to Welsh cases team. Man Corres marker removed. XXGRPX/X. A Welsh special needs form has been sent to the Welsh Cases Team.
  MM06 - TC6XX (YY/YY, issue date) copy issued to claimant 1/2. Claimant 1/2 deceased. XXGRPX/X. Self-explanatory.
  MM07 - TC6XX (YY/YY, issue date) received for claimant 1/2 not issued (reason why). XXGRPX/X. Self-explanatory.
  MM08 - TC6XX (YY/YY, issue date) issued to claimant 1/2 on (DD/MM/YYYY). Man Corres marker removed. This is a deceased child case. XXGRPX/X. Self-explanatory.
  MM09 - COMPLEX CASE. TC6XX (YY/YY, issue date) for claimants 1/2. Re-directed Complex Case Team/ not issued / TC610 destroyed as per retained note. (delete as appropriate). XXGRPX/X. A complex case is any of the following
  • 18 or more children
  • a polygamous marriage - the customer has more than one wife
  • a polyandrous marriage - the customer has more than one husband
  • couples with no children where one customer is serving a custodial sentence of more than 12 months
  • EEA nationals (including A2 nationals) without a right to reside for CTC purposes
  • tax credits customers receiving income-related Employment and Support Allowance (ESA) and working 16 or more hours weekly.   
      This Note no longer used from 28 October 2011
MM10 - CLAIM INHIBITED. (TCXXX) received from (insert details). Sent to CCC The claim has been inhibited. This means the customer isn’t receiving any payments. This is done by Compliance. A form sent to the customer has been forwarded to Compliance.  
  MM11 - TC6XX (YY/YY, issue date) for claimant 1/2 not issued due to compliance termination. XXGRPX/X. Self-explanatory.
  This Note no longer used from 28 October 2011  
MM12 - (TCXXX) & TC826 & COP26 issued to (customer’s name) for overpayments of £(XXXX). Man Corres marker removed Self-explanatory.
  This Note no longer used from 28 October 2011
MM13 - (TCXXX) issued to (insert details) on (DD/MM/YY) as following action guide re postings corrections A posting correction case, that is a payment made to the customer in error. The form sent doesn’t require a form TC826 or COP26.
  This Note no longer used from 28 October 2011
MM14 - (TCXXX issued to (insert details) with TC890 on (DD/MM/YY) A disputed overpayment case.
  This Note no longer used from 28 October 2011
MM15 - (TCXXX issued to (insert details) with TC890 on (DD/MM/YY). (insert details) deceased A disputed overpayment case.
  This Note no longer used from 28 October 2011
MM16 - (TCXXX issued to (insert details) with TC890 on (DD/MM/YY). (insert details) deceased. (TCXXX) received for (insert details). Sent to storage A disputed overpayment case.
  This Note no longer used from 28 October 2011
MM17 - (TCXXX/TCXXX/TCXXX) issued to (insert details). Deceased child case A disputed overpayment case. The forms shown in this Household Note have been sent to the customer but this is a deceased child case.
  This Note no longer used from 28 October 2011
MM18 - DOP COMPLEX CASE. (TCXXX) redirected with TC890 to International Team This is a disputed overpayment case but also a complex case. A complex case is any of the following
  • 18 or more children
  • a polygamous marriage - the customer has more than one wife
  • a polyandrous marriage - the customer has more than one husband
  • couples with no children where one customer is serving a custodial sentence of more than 12 months
  • EEA nationals (including A2 nationals) without a right to reside for CTC purposes
  • tax credit customers receiving income-related Employment and Support Allowance (ESA) and working 16 or more hours weekly.
The form has been forwarded to the International Team.  
  This Note no longer used from 28 October 2011
MM19 - DOP & MISMATCH CASE. (TCXXX) and TC890 for (insert details) have been sent to (insert details) This is a disputed overpayment case and also a mismatch case. The forms have been sent to the group shown in the Household Note.
  This Note no longer used from 28 October 2011
MM20 - DOP & INTERNATIONAL CASE. (TCXXX) & TC890 for (insert details) have been sent to European Economic Area Team This is a disputed overpayments case and a International Team case. The forms we have received have been forwarded to the European Economic Area (EEA) Team.
  This Note no longer used from 28 October 2011
MM21 - DOP & CLAIM INHIBITED CASE. (TCXXX) sent to CCC This is a disputed overpayment case and an inhibited case. This means that the payments have been stopped. The forms received have been forwarded to Compliance.
  This Note no longer used from 28 October 2011
MM22 - (Recorded/Registered) letter (number) redirected to (insert details) (DD/MM/YY) Self-explanatory.  
  MM23 - Form TC6XX (YY/YY, issue date) for claimants 1/ 2. Re-directed to (Domestic Violence, DOM / Priority 1 / Compliance team on DD/MM/YY (delete as appropriate). XXGRPX/X. Self-explanatory.
  This Note no longer used from 28 October 2011  
MM24 - SAR completed and sent to customer direct. Initials/Team/Group (enter details/date) The Subject Access Request (SAR) made by the customer has been completed and sent directly to them using the Royal Mail special delivery service.  
  MM25 - Form (TCXXX) placed in confidential waste The form must not be issued to the customer and must be destroyed in confidential waste.
  MM26 - Form (TCXXX) issued to customer Self-explanatory.
  This Note no longer used from 28 October 2011  
MM27 - Form (TCXXX) placed in confidential waste due to compliance action Self-explanatory.
  This Note no longer used from 28 October 2011
MM28 - Form (TCXXX) issued to customer on Compliance Officer advice Self-explanatory.
  This Note no longer used from 28 October 2011
MM29 - Immigration Easement case. Form (TCXXX) placed in confidential waste These cases are being dealt with by the Immigration Easement Team and the notices cannot be issued to the customer.
  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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  This Note no longer used from 28 October 2011
MM31 - Form TC648, award notice and all original contents sent to International Team Self-explanatory.
  This Note no longer used from 28 October 2011
MM32 - Manual award notice issued to customer Self-explanatory.
  This Note no longer used from 28 October 2011
MM33 - Award notice(s) sent to Priority 1 Team via internal post Self-explanatory.
  This Note no longer used from 28 October 2011
MM34 - Replacement manual renewals notice issued to customer Where the computer has misprinted the name and/or address on a customer’s renewal notice, a manual replacement must be drafted and sent to the customer.
  This Note no longer used from 28 October 2011
MM35 - Renewals notice issued to the customer If the notice is a renewals notice and there are no misprinted details, the notice can be issued to the customer.
  This Note no longer used from 28 October 2011
MM36 - Award notice issued to customer/partner/appointee If either the customer or their partner is deceased, the notice and form will be issued to the remaining customer, in joint cases or the appointee, in single claim cases.
  This Note no longer used from 28 October 2011
MM37 - (Manual TCXXXX) issued (DD/MM/YY) to (customer’s name) Self-explanatory

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Miscellaneous payment correspondence

Please ensure that the relevant standardised reference shown below is added to the end of the message. 

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
Message Explanation
   
MP01 - Miscellaneous payment correspondence received regarding missing payment. TC241 sent to customer A letter has been received from a customer about a payment they haven’t received. A TC241 - Declaration of missing payment form has been sent to the customer for them to complete.
MP02 - Miscellaneous payment correspondence received regarding missing BACS payment. Referred to Bank liaison for investigation. Awaiting reply A letter has been received from a customer about a BACS payment they haven’t received. The Bank Liaison Team has been contacted about this query and we are awaiting their reply.
MP03 - Miscellaneous correspondence received. Redirected to (insert details) A letter has been received from a customer. The letter refers to another area of tax credits and can’t be dealt with by missing payments so the letter has been forwarded to the correct area.
MP04 - (Recorded/Registered) letter (number) redirected to (insert details) (DD/MM/YY) Self-explanatory.

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Subject Access Requests

Please ensure that the relevant standardised reference shown below is added to the end of the message. 

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
Message Explanation
   
MT01 - Letter recd (DD/MM/YY) Not a SAR Enq Letter fwd to (XXXXXXX) A letter has been received by the Subject Access Request (SAR) Team but the enquiry isn’t a SAR.
MT02 - Letter recd from 3rd party but no authority to act. Intermediaries Team/CAAT team (delete as appropriate) notified. SAR sent to Clmnt 1/2 (delete as appropriate) A letter has been received from a third party, but they have no authority to act. The Intermediaries or Central Agent Authorisation Team have been notified. The SAR has been sent direct to the customer.
(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)
MT04 - Letter recd (DD/MM/YY) SAR being dealt with. Letter fwd to (XXXXXX) to deal with other enquiries The SAR has other enquiries included. The SAR Team will deal with the SAR and then forward the letter to the appropriate team for them to deal with the other enquiries.
MT05 - Letter recd (DD/MM/YY) SAR is for phone calls only. Letter sent to Calls team on (DD/MM/YY) for action The SAR is for phone calls only. The SAR Team has sent it in the daily polylope to the Calls Retrieval Team for them to take the appropriate action.
MT06 - Letter recd (DD/MM/YY) for SAR The date the SAR was received, which acts as the start date of the SAR.
MT07 - Letter recd (DD/MM/YY). Duplicate letter of previous SAR. Dup SAR filed with original The SAR that has been received is a duplicate of a previous SAR. This SAR has been filed with the original.
MT08 - SAR completed and sent to customer, initials (DD/MM/YY) Self-explanatory.
MT09 - No signature chase letter sent to customer, initials (DD/MM/YY) Self-explanatory.
MT10 - No signature letter sent to customer, initials (DD/MM/YY) Self-explanatory.
MT11 - SAR request received. S29 letter sent. Unable to send SAR due to xxxxxx, Initials (DD/MM/YY) Self-explanatory.
MT12 - SAR request received from intermediary. No authorisation letter received. TC1203 sent to customer. Initials (DD/MM/YY) Self-explanatory.
MT13 - SAR request received from intermediary. No authorisation letter received. TC2008 and TC2008(FS) sent to customer for authority and to establish type of SAR required. Initials (DD/MM/YY) Self-explanatory.
MT14 - UTCx3 to customer regarding SAR. Initials (DD/MM/YY) Self-explanatory.
MT15 - TC2008 and TC2008(FS) sent to customer to establish type of SAR required. Initials (DD/MM/YY) Self-explanatory.
MT16 - No response received from customer regarding SAR. NFA taken. Letter to storage. Initials (DD/MM/YY) Self-explanatory.

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Document Verification Teams

Please ensure that the relevant standardised reference shown below is added to the end of the message. 

  • CP NW & NE - ‘CP Number/Grp Number/Task/Building/Floor or Room/PID’
  • Compliance & EFAC – ‘CO number/HO number/PID/contact number’
Message Explanation
   
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