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HMRC internal manual

Tax Credits Manual

Notices - general: Notices - manual correspondence team

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020
  • you have the correct user roles to follow this guidance
  • you are in the correct MU. Use TCM0322460 for the correct MU number

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.

Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: From 6 April 2017, customers will only get the child element of Child Tax Credit (CTC) for up to 2 children. If they are already claiming tax credits for more than 2 children born before 6 April 2017, they will continue to get tax credits for each of them.

Step 1

Note: You will also need to refer to the Household Notes desk aide held locally when working through this guidance.

Check for the following messages in Household Notes. For how to do this, use TCM1000067.

If you are unable to access the claim, go to Step 6.

If there are any messages relating to domestic violence, go to Step 8.

If there is a compliance message on the claim that relates to the Joint Working Team, go to Step 20.

If compliance terminated, go to Step 11.

If there is another compliance note, go to Step 31.

If there is a message related to ID Fraud, go to Step 18.

If there is a message that relates to ‘mismatch’, go to Step 21.

If there is a complex case message, go to Step 10.

If there is an Applicant 1 or Applicant 2 deceased message, go to Step 12.

If it is a deceased child case, go to Step 4.

If it is RLS, go to Step 11.

If it is a failed residency case, go to Step 3.

If it is system terminated, go to Step 5.

If there is a ‘Welsh’ marker, go to Step 17.

If there is a Large print, Audio or Braille marker, go to Step 16.

If there is a Household Breakdown/SF54 message, go to Step 15.

If a CR1073 case, go to Step 2.

If a Mandatory Reconsideration Appeal or Appeal case, go to Step 24.

If it is an International case, go to Step 25.

If it is a NX17/18 references case, go to Step 28.

If it is a PXP5/PXCS case, go to Step 29.

If there is a SZ04, SZ05, SZ06 & SZ07 message, go to Step 30.

If you receive a TC603U or TC603UR, go to Step 7.

Step 2

Update Household Notes with the message MM01 from TCM0162080. For how to do this, use TCM1000001

  • issue the notice
  • remove the Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

Step 3

Note: Isle of Man and Channel Islands are not part of the UK.

Check the customer’s address. For how to do this use TCM1000111.

If the customer’s address is outside the UK, go to Step 10.

If the customer’s address is within the UK, go to Step 5.

Step 4

Check if the claim is a child deceased case. For how to do this, use TCM1000152.

If the claim is a child deceased case and there is a date of death, go to Step 5.

If the claim is a child deceased case and there is no date of death, go to Step 14.

Step 5

Update Household Notes with the message MM01 from TCM0162080. For how to do this, use TCM1000001

  • issue the notice
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

Step 6

Complete an Unauthorised Access Report Form TC669, then

  • place the correspondence in the internal secure box
  • take no further action.

Step 7

Update Household Notes with the message MM23 from TCM0162080. For how to do this, use TCM1000001

  • send to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

Step 8

If the customer’s address match the NTC system address, go to Step 9.

If the customer’s address does not match the NTC system address, go to Step 10.

Step 9

Note: do not issue any notices which include childcare, bank details, employment details or address to ex-partner. Update Household notes with message XD07 or XD06 for TC610 from TCM0176020.  For how to do this, use TCM1000001

  • issue the notice
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household note with message XD03 from TCM0176020. For how to do this, use TCM1000001
  • take no further action.

Step 10

Update Household Notes with the message MM06, MM07, MM09 or XD07 from TCM0162080. For how to do this, use TCM1000001

  • place the notice in confidential waste
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

Step 11

  • If addressed to an address recorded as RLS, go to Step 19.
  • If addressed to an address not recorded as RLS, go to Step 2.

Step 12

Check if there is a date of death and a corresponding note in Household Notes from the Priority 1 team. For how to do this use TCM1000186 and TCM1000067.

If there is a date of death and a corresponding Household Note, go to Step 13.

If it is not the above, go to Step 14.

Step 13

Consider the details on the notice

If there is a surviving partner and the correspondence is addressed to the partner, go to Step 5.

If the notice is addressed to the deceased person only, go to Step 10.

If there are appointee details on the notice, go to Step 5.

Step 14

Update Household Notes with the message MM23 from TCM0162080. For how to do this use TCM1000001

  • send the notice to the Priority 1 team
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

Step 15

If there is a Household Breakdown with Household Note SF54

  • place the notice in confidential waste
  • update Household Notes with the message MM07, from TCM0162080. For how to do this, use TCM1000001
  • take no further action.

If there is a Household Breakdown without Household Note SF54

  • issue the notice
  • remove the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household Notes with the message MM01, from TCM0162080. For how to do this, use TCM1000001
  • take no further action.

Step 16

Update Household Notes with the message MM04 from TCM0162080. For how to do this use TCM1000001

  • send the notice to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • take no further action.

Step 17

Note: the Welsh Language Unit will issue the converted manual notice, including covering letter, to the customer.

  • send the notice that needs translating to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • update Household Notes with the message MM05 from TCM0162080. For how to do this use TCM1000001
  • take no further action.

Step 18

Update Household Notes with the message* MM23 *from TCM0162080. For how to do this use TCM1000001

  • redirect to compliance team
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

Step 19

Update Household Notes with the message MM07 from TCM0162080. For how to do this use TCM1000001

  • place the notice in confidential waste
  • remove Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

Step 20

If it is a renewal notice, go to Step 5.

If it is an award or decision notice

  • place the notice in confidential waste
  • update Household Notes with the message MM07 from TCM0162080. For how to do this use TCM1000001
  • take no further action.

Step 21

If it is an Award notice, go to Step 22.

If it is a Renewal notice, go to Step 23.

Step 22

If household note GM28, GM30, GM31 or GM39 is present

  • destroy the notice
  • remove the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household notes with the message MM07 from TCM0162080. For how to do this, use TCM1000001
  • take no further action.

If household note GM37, GM38, GM11 or any note that states a Mismatch Bad Claim has been ended is present

  • destroy the notice
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household notes with the message MM07 from TCM0162080. For how to do this, use TCM1000001
  • take no further action.

If household note GM07 is present

  • issue the notice
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household notes with the message MM06 from TCM0162080. For how to do this, use TCM1000001
  • take no further action.

Step 23

If household notes GM07, GM11, GM37, GM38 or any note which states a Mismatch Bad Claim has ended is present

  • send the notice to Mismatch Team
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household notes with the message MM02 from TCM0162080. For how to do this, use TCM1000001
  • take no further action.

Step 24

If Open Appeal, not settled, go to Step 5.

If Appeal settled, go to Step 2.

Step 25

If there is an IJ02/04 note, go to Step 26.

If there is not an IJ02/04 note, go to Step 27.

Step 26

If there is an IJ02 note followed by an IJ04 note and notice issued after Household Note date, go to Step 2.

If there is an IJ02 note followed by an IJ04 note and notice issued before Household Note date, go to Step 19.

If there is only IJ02 note, go to Step 5.

Step 27

If notices need to be issued Overseas or no UK postage

  • redirect to International Mail
  • update Household Notes with the message MM07 from TCM0162080. For how to do this use TCM1000001
  • take no further action.

If notices have UK postage

  • issue notice
  • update Household Notes with the message MM01 from TCM0162080. For how to do this use TCM1000001
  • take no further action.

Step 28

If the TC602A, B, C, D or J has been issued within 5 days of the Household Note, go to Step 2.

If the TC602E, F, G, or H has been issued within 5 days of the Household Note then, go to Step 19.

If the correspondence has been issued over 5 days of the Household Note, go to Step 2.

If any other notices, go to Step 5.

Step 29

If there is a PXP5 Error Process or ‘held in a processing queue’ message, go to Step 19.

If there is a PXP5 Error Fixed message and received a notice after the date of the message, go to Step 2.

If there is a PXCS error fixed by Cap Gemini, go to Step 19.

If there is a PXCS error fixed by Cap Gemini and a PXP5 block removed message, go to Step 2.

Step 30

If there is a SZ07 note at a later date than the SZ04, SZ05 and/or SZ06 notes, go to Step 2.

If there are any notices for PY previous to tax year stated on notes, go to Step 2.

If there are any notices for tax year stated in notes and any subsequent years then

  • place the notice in confidential waste
  • remove Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household Notes with the message MM07, stating date of SZ note, from TCM0162080. For how to do this use TCM1000001
  • take no further action.

Step 31

If there is a note stating compliance activity ended and there is no other reason why the Manual Correspondence marker is on the claim then

  • issue the notice
  • remove the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household notes with the message MM01 from TCM0162080. For how to do this, use TCM1000001

Note: Amend the household note to state that the Manual Correspondence marker has been removed.

  • take no further action.

If there is other household notes stating compliance activity still ongoing then

  • issue the notice
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • take no further action.

If there are other household notes advising correspondence to be redirected to compliance then

  • send to Compliance team or officer stated in the household notes
  • retain the Manual Correspondence marker. For how to do this, use TCM1000063
  • update Household notes with the message MM23 from TCM0162080. For how to do this, use TCM1000001
  • take no further action.