Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Notes - standardised messages (T to W): standardised messages - U - Compliance

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’

Information

Tax credits claims assessed for working by the Customer Compliance Centre or Criminal Investigations where there appears to be a compliance risk.

Customer’s providing incorrect information negligently either deliberately or unintentionally, risk having their claims looked into as an enquiry. Where the claim is found to be incorrect, monetary penalties will be considered and may be imposed.

Compliance also carries out checks on

  • childcare providers
  • cashcheque offences
  • severe disablement element
  • tax credits claims that have been hijacked or are part of organised fraud.
     

Current Compliance standardised messages {.filledcircle}

Codes start with

Obsolete Compliance standardised messages (no longer used from 22 October 2010) (codes start with UZ)

Abbreviations

For details of abbreviations used in the Compliance standardised messages see Abbreviations

Current Compliance standardised messages

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’
     

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Top of page

 

Obsolete Compliance standardised messages

Note: All messages in the UZ series (from UZ01 to UZ77) were made obsolete on 22 October 2010 and are no longer used.

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
   
This Note no longer used from 22 October 2010 - UZ01 - Pre-award examination opened A pre-award claim has various risks that need verifying. Under no circumstances should this claim be processed other than by the CO.
This Note no longer used from 22 October 2010 - UZ02 - Enquiry opened There are irregularities with the claim or finalisation details that are being investigated. Don’t do any amendments to the claim without referring to the CO.
(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)
(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)
This Note no longer used from 22 October 2010 - UZ05 - Compliance Activity Please refer to the named CO before making any changes or amendments.
This Note no longer used from 22 October 2010 - UZ06 - Enquiry Closed The enquiry has been carried out and the amendments made. The customer has 30 days to appeal against the decision. Any appeal must be sent to the CO before the case is settled.
This Note no longer used from 22 October 2010 - UZ07 - Examination Closed The examination has been carried out and any adjustments made. The customer has 30 days to appeal against the decision. Any appeal must be sent to the CO before the case is settled.
This Note no longer used from 22 October 2010 - UZ08 - Enquiry Settled The enquiry is now settled and Compliance activity has finished. Please ensure that you do not undo any corrections or changes to the claim carried out by the CO.
This Note no longer used from 22 October 2010 - UZ09 - Enquiry closed and settled There aren’t any changes to be made to the claim as a result of the enquiry. Compliance has no further interest in the claim for this enquiry year.
This Note no longer used from 22 October 2010 - UZ10 - Compliance Amendment Refer to the Free Format notes for the amendments carried out by the CO.
This Note no longer used from 22 October 2010 - UZ11 - Compliance Termination The CO has established that this was an incorrect claim. The claim shouldn’t be reinstated. Refer any queries to the named CO.
This Note no longer used from 22 October 2010 - UZ12 - Compliance Household Ended The CO has established the household end date. The claim shouldn’t be reinstated. Refer any queries to the named CO.
This Note no longer used from 22 October 2010 - UZ13 - Appeal received The customer has sent in a letter of appeal against the decision to revise the claim. The Compliance case remains open until this is resolved. Don’t make any changes to the claim without contacting the Customer Compliance Officer or Appeals Service.
This Note no longer used from 22 October 2010 - UZ14 - Under Appeal This enquiry or examination is under appeal. Refer any queries to the CO.
(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)
This Note no longer used from 22 October 2010 - UZ16 - Childcare provider contacted - Costs verified (DD/MM/YY) Actual costs have been obtained and checked against the childcare costs claimed. The CCRO has undertaken the appropriate action in relation to any possible enquiry or examination of the tax credits claim.
(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)
(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)
This Note no longer used from 22 October 2010 - UZ19 - Contract Settlement, Overpayments remitted (name / office / telephone number) A Contract Settlement is where the CCO is seeking to recover overpaid accounts, interest and/or penalties.
This Note no longer used from 22 October 2010 - UZ20 - Contract settlement not reached remission cancelled and overpayments re-instated. (name / office / telephone number) The enquiry has now been closed. The overpayment has been reinstated and will be recovered through the normal process.
This Note no longer used from 22 October 2010 - UZ21 - Enquiry closed - No amendments must be made to final act years without consultation with CCO (name/office/number) The enquiry has now been settled. This case can be worked by following the normal processes. However no amendment must be made to Final ACT years without consultation with the CCO.
This Note no longer used from 22 October 2010 - UZ22 - Examination closed (name / office / number) The examination has now been settled. This case can be worked by following the normal processes.
(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)
(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)
This Note no longer used from 22 October 2010 - UZ25 - Local compliance enquiry completed (DD/MM/YY) Self-explanatory.
(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)
This Note no longer used from 22 October 2010 - UZ27 - Compliance enquiry TC628 opening letter and WTC/FS1 issued to customer A discrepancy has been identified between information provided by the customer and that held by HMRC Form TC628 and WTC/FS1 sent to the customer.
This Note no longer used from 22 October 2010 - UZ28 - TC603 RDC image requested An RDC image of the Annual Declaration has been requested.
(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)
This Note no longer used from 22 October 2010 - UZ30 - NTC updated Self-explanatory.
This Note no longer used from 22 October 2010 - UZ31 - Phone call to customer Self-explanatory.
This Note no longer used from 22 October 2010 - UZ32 - Phone call from customer Self-explanatory.
This Note no longer used from 22 October 2010 - UZ33 - Customer confirmed our information is correct. Penalty follow up letter and leaflet WTC7 issued The customer is negligent. The follow-up letter tells them of this and informs them we’ll be contacting them about the penalty.
This Note no longer used from 22 October 2010 - UZ34 - Case to HO to authorise penalty The CO has calculated the penalty and suggested the sum to be charged. The case papers have been forwarded to the manager to confirm the amount to be charged.
This Note no longer used from 22 October 2010 - UZ35 - Letter of offer and cover to customer The covering letter confirms we believe the customer to be negligent and suggests the minimum sum we would be prepared to accept. The letter of offer is a legal contract the customer can sign and return to confirm they wish to make their offer.
This Note no longer used from 22 October 2010 - UZ36 - Letter of offer returned completed. Case to HO to sign penalty acceptance letter and complete 94A(3) The customer has replied making an offer. The casepapers have been forwarded to the manager to sign the acceptance letter and complete the payslip form that will be sent to the customer.
This Note no longer used from 22 October 2010 - UZ37 - Penalty acceptance letter and payslips issued to customer. 94A(3) issued to DMB Cumbernauld Letter and payslips sent to the customer. Copy to DMB Tax Credit Network Unit, Cumbernauld to continue the recovery action.
This Note no longer used from 22 October 2010 - UZ38 - Penalty case settled - no further compliance action The customer hasn’t appealed within 30 days of the issue of our letter. The Compliance enquiry has been settled.
This Note no longer used from 22 October 2010 - UZ39 - Reply received from customer wishing to appeal. Papers referred to TAA to consider formal determination The customer wishes to appeal against our decision. The casepapers have been prepared and passed by the manager to Technical Administration and Advice to consider whether formal determination can be made.
This Note no longer used from 22 October 2010 - UZ40 - Papers returned from TAA - Penalty not appropriate. Closure letter issued to customer Technical Administration and Advice has considered the case and decided a penalty is inappropriate. A letter has been sent to the customer stating that, on this occasion, a penalty won’t be charged.
This Note no longer used from 22 October 2010 - UZ41 - GO opening letter issued re-cashed cashcheque serial number ### / issue date / amount An initial enquiry letter has been sent to the customer with a photocopy of their cashcheque and a declaration form requesting an explanation about the cashed cashcheque that they must complete and return.
This Note no longer used from 22 October 2010 - UZ42 - GO reminder letter issued re cashed cashcheque serial number ### / issue date / amount No reply has been received from the customer within the 40-day BF period to the initial opening letter. A reminder has been sent.
This Note no longer used from 22 October 2010 - UZ43 - Customer returned declaration - Disputes GO challenge letter issued The customer has returned the declaration and disputes that the paid cashcheque was cashed by them. An enquiry letter has been sent with a photocopy of the cashcheque and a sample of the customer’s signature taken from form TC241 or claim form TC600.
This Note no longer used from 22 October 2010 - UZ44 - Customer returned signed declaration - admits GO closing letter issued The customer has returned the declaration form confirming that they have cashed the cancelled or paid cashcheque. The closing letter has been sent to the customer informing them of the cashcheque overpayment and the possible penalties and prosecution action that can be taken against them.
This Note no longer used from 22 October 2010 - UZ45 - TC33 and Cashcheque overpayment letter issued The overpayment letter has been sent to the customer notifying them that the cashcheque overpayment is now due for payment. Form TC33 has been sent to DMB Tax Credit Network Unit, Cumbernauld asking them to start recovery action of the cashcheque overpayment from the customer.
This Note no longer used from 22 October 2010 - UZ46 - No reply to GO opening letter. GO closing ‘No Response’ letter issued The customer has failed to respond to the opening letter. The closing letter has been sent to the customer informing them about the possible penalties and prosecution action that can be taken against them. And that their case will be kept under review should we contact them again for a further explanation.
This Note no longer used from 22 October 2010 - UZ47 - Go Case referred on TC803a The cashcheque offence case has been referred to RIAT or CCRT for Extra intelligence, Additional Compliance Activity or interest identity fraud.
This Note no longer used from 22 October 2010 - UZ48 - Post Office impounded girocheque serial no### / issue date / amount. Giro cheque returned uncashed / unpaid The impounded cashcheque has been returned uncashed or unpaid by the Post Office with claim form TC56. Action has been taken to cancel the cashcheque on the NTC computer. The Post Office Reward form TC56 has been processed and the decision taken to award or disallow the claim.
This Note no longer used from 22 October 2010 - UZ49 - Risk assessed NFA The case has been examined. The risk has been eliminated. And no further action is necessary by Compliance.
(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)
(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)
This Note no longer used from 22 October 2010 - UZ52 - CCPR contacted CCC correct The Child Care Provider has been contacted. The childcare costs are correct. A SIP has been considered.
(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)
(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)
(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)
(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)
This Note no longer used from 22 October 2010 - UZ57 - SDE Enq 03/04 & 04/05 TC628 & WTC/FSI issued to Clmt 1 & 2 A letter has been sent to both customers telling them that we’re going to enquire into their claim and asking them to complete a declaration to confirm that they agree or disagree they are entitled or not entitled to the Severe Disablement Element.
This Note no longer used from 22 October 2010 - UZ58 - SDE Enq complete Clmt agrees. System updated & closure letter issued The customers agree that there’s no entitlement to Severe Disablement Element. A closure letter has been sent telling them that the award will be amended and SDE removed.
This Note no longer used from 22 October 2010 - UZ59 - SDE Enq complete Clmt disagrees. System updated & closure letter issued The customers don’t agree that there isn’t any entitlement to Severe Disablement Element. The closure letter has been sent telling them that the information held on our computers confirms that they are not entitled to SDE. The award has been amended and SDE removed.
This Note no longer used from 22 October 2010 - UZ60 - SDE Enq complete - no reply from clmt. System updated & closure letter issued The customer hasn’t replied to the enquiry letter. The tax credits computer has been amended to remove the Severe Disablement Allowance.
This Note no longer used from 22 October 2010 - UZ61 - Appeal sent to UAT (GB)/TAS (NI) The board submission has been written and sent to Unified Appeal Tribunals (GB) or The Appeals Service (NI). Awaiting notification of the appeal hearing.
This Note no longer used from 22 October 2010 - UZ62 - Claim reviewed by Risk Team - NFA The risks have been checked and no further action is necessary.
(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)
(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)
(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)
(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)
(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)
This Note no longer used from 22 October 2010 - UZ68 - Manual Corre team to note to send to Iron Mountain To let the Manual Correspondence Team know that any manual correspondence they receive must be sent to Iron Mountain.
This Note no longer used from 22 October 2010 - UZ69 - (Recorded/Registered) letter (number) redirected to (insert details) (DD/MM/YY) Self-explanatory.
This Note no longer used from 22 October 2010 - UZ70 - Correction/COC date (DD/MM/YY) stuck in system. Reported via TALO. Do not take any action without referral to (PI number) Self-explanatory.
This Note no longer used from 22 October 2010 - UZ71 - Inhibit finalisation signal set for (year) by (name/tel no) Self-explanatory. Any correspondence received that is relevant to the Annual Declaration must be sent to the member of staff shown.
(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)
(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)
(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)
This Note no longer used from 22 October 2010 - UZ75 - CCO remitted (insert amount) under class (insert class used), as overpayment to be collected via contract settlement A Compliance decision has been made and a penalty is applicable. There is no ongoing award so the overpayment will be collected manually by the CCO through contract settlement.
(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)
(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)

Abbreviations

The following abbreviations are used in the Compliance standardised messages

Abbreviation Meaning
   
ACT YEARS actual years
BCCRS Benefits and Credits Compliance Referral System
C&P Commercial and profitable
CAMT Childcare Account Management
CCO Customer Compliance Officer
CCPR Childcare Provider
CCRO Customer Compliance Risk Officer
CCRT Customer Compliance Risk Team
CI Criminal Investigation
CO Compliance Officer
CRA Credit Reference Agency
DRC Disability Renewals Check
DWP Department of Work and Pensions
EFAC Error and Fraud Adding Capacity
GO giro offence
HRCC High Risk Change of Circumstances
HRR High Risk Renewals
LTG living together
NFA No Further Action
NTU No Take Up
OA Organised Attack
PPI Pre Payment Intervention
PSE SIGNAL Potential Selection for Enquiry signal
RIAT Risk Intelligence Analysis Team
SA / PRU TEAM Self-Assessment / Personal Returns Unit
SI Special Investigations
SIP Standard Intelligence Package
SNC Serious Non Compliance
TC / SA INTERFACE Tax Credit / Self Assessment Interface
UP Undeclared Partner