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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
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Notices - general: RLS items - post award / Annual Declaration

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.

Step 1

If you are dealing with an In Year Declaration

  • follow the guidance in TCM0343020
  • take no further action

If you are dealing with anything else, go to Step 2.

Step 2

Check if there is an entry in Household Notes to indicate a change of address has been done since the correspondence or notice was issued. For how to do this, use TCM1000067.

If there is no entry, go to Step 3.

If there is an entry, go to Step 8.

Step 3

Compare the address on the computer with the address on the correspondence and check the status of the claim. For how to do this, use TCM1000111 and TCM1000025

  • make a note of whether the RLS applies to both customers.

If the address is the same, go to Step 4.

If the address is not the same, go to Step 7.

Step 4

Check the Access to DWP Data (ADD) system for the customer’s address.

Note: If ADD is unavailable, check using the Taxpayer Business Service.

If the address held on ADD is the same as the one on the correspondence and the claim is a joint claim, go to Step 5.

If the address held on ADD is the same as the one on the correspondence and the claim is a single claim, go to Step 5.

If the address held on ADD is different to the one on the correspondence and is more recent than the address we hold, go to Step 6.

If the address held on ADD is the same as the one on the correspondence but contains more detail (for example, a house or flat number), go to Step 6.

Step 5

Check if there is a work item on the Unprocessed Change of Circumstances work list that includes a change of address. For how to do this, use TCM1000004.

If the work item includes a change of address

  • make a note of the new address details
  • go to Step 6.

If the work item does not include a change of address, go to Step 11.

If there is not a work item, go to Step 11.

Step 6

Change the customer’s address and remove the RLS signal. For how to do this, use TCM1000429.

If you are dealing with a returned Annual Declaration (TC603D or TC603D2), go to Step 16.

If you are dealing with a form TC610 (Notice to pay)

  • there is no need to re-issue
  • go to Step 25.

If any other circumstances apply, go to Step 7.

Step 7

Check Household Notes for information that indicates that the correspondence has been re-issued. For how to do this, use TCM1000067.

If the RLS correspondence is a TC602 series form and an RLS marker is not present on the claim, go to Step 8.

If you are dealing with a returned Annual Declaration (TC603D or TC603D2) and an RLS marker is not present on the claim, go to Step 16.

If any other circumstances apply, go to Step 9.

Step 8

Issue a duplicate or copy notice. Follow the guidance in TCM0184140

Step 9

If you need to re-issue an automated notice

If you need to re-issue non-automated correspondence or you are not sure whether non-automated correspondence has been issued, go to Step 10.

If the correspondence has already been re-issued, go to Step 23.

If you are dealing with correspondence from the Healthy Start issuing Unit, go to Step 25.

Step 10

Send the correspondence with a covering form TC648 to the original issuing office to explain a new address has been found and updated on the tax credits computer and the correspondence needs to be re-issued

Step 11

Check whether the RLS check box is selected. For how to do this, use TCM1000105.

If the RLS signal has been set, go to Step 12.

If the RLS signal has not been set, go to Step 13.

Step 12

Check whether the customer is paid by BACS. For how to do this, use TCM1000434.

If the customer is paid by BACS, go to Step 14.

If the customer is not paid by BACS, go to Step 15.

Step 13

Set the RLS marker. For how to do this, use TCM1000031

Step 14

Suspend payments using reason ‘manual payment request’. Follow the guidance in TCM0212220

  • then return to this guidance
  • go to Step 15.

Step 15

If you are dealing with a returned Annual Declaration (TC603D or TC603D2), go to Step 16.

If you are not dealing with a returned Annual Declaration (TC603D or TC603D2), go to Step 25.

Step 16

If today’s date is after 25 February of the tax year following the year the Annual Declaration refers to, go to Step 17.

For example: if the declaration refers to 2009-2010, today’s date would be after 25 February 2011.

If today’s date is on or before 25 February, go to Step 18.

Step 17

Check the award status. For how to do this, use TCM1000101.

If the award is not finalised

  • send the Annual Declaration to renewals on a form TC648 requesting the issue of a manual Annual Declaration for the relevant tax year that requires finalisation
  • go to Step 25.

If the award is finalised

  • take no further action.

Step 18

Check the award status of CY and PY. For how to do this, use TCM1000101.

If the CY award status is Initial Award and PY is Finalised, go to Step 23.

If the CY award status is Provisional Award and PY is not Finalised, go to Step 19.

If the CY award status is Terminated and PY is Finalised, go to Step 20.

If the CY award status is Terminated and PY is not Finalised, go to Step 19.

Step 19

Record the Annual Declaration as not served against the appropriate customer or their appointee. For how to do this, use TCM1000103.

Note: Select ‘RLS’ from the Not Served Reason drop down menu.

Note: Mark both as RLS, but only set the RLS signal on the customer who is RLS.

Note: If it is an appointee whose address is RLS, you must take no further action. The computer will issue a new Annual Declaration to the customer. If the address has already been changed. Follow the guidance in TCM0184140.

If the CY award status is Provisional Award and PY is not Finalised, go to Step 25.

If the CY award status is terminated and PY is not Finalised, go to Step 20.

Step 20

Check the correspondence to determine which address the Statement of Account (SOA) was sent to.

If it was sent to the new address, go to Step 22.

If it was sent to the old (RLS) address and a new address has not been found or reported, go to Step 25.

If it was sent to the old (RLS) address and a new address has been found or reported, go to Step 21.

Step 21

Re-issue the SOA for the relevant award period. Follow the guidance in TCM0184140

  • then return to this guidance
  • go to Step 22.

Step 22

If the CY award status is Terminated and PY is not Finalised, go to Step 25.

If the CY award status is Terminated and PY is Finalised, go to Step 23.

Step 23

Check which address the finalised award notice (Final Act) was issued to.

If the finalised award notice was issued to the new address, go to Step 25.

If the finalised award notice was issued to the old (RLS) address and a new address has not been found or reported, go to Step 25.

If the finalised award notice was issued to the old (RLS) address and a new address has been found or reported, go to Step 24.

Step 24

Re-issue the finalised award notice for the relevant award period. Follow the guidance in TCM0184140 then return to this guidance

Step 25

Update Household Notes with the appropriate message - XS16, XS17, XS01, XS28, XS19, XS23, XS26, XS03, XS15, XS18, XS20, XS21, XS05, XS27, XS07, XS24, XS25 or XS33 from TCM0176020. For how to do this, use TCM1000001

If you have traced a new address and removed the RLS signal

  • take no further action.

If you have not traced a new address, go to Step 26.

Step 26

If you are dealing with an expired action date for a complex case. Follow the guidance in TCM0284394.

If the claim status is ceased or terminated

  • access the ‘Household RLS’ work list and select MU 249906. For how to do this, use TCM1000004
  • transfer the case to MU 249902. For how to do this, use TCM1000023
  • set an action date for 85 days in the future, making sure the ‘Retained’ checkbox is selected. For how to do this, use TCM1000008
  • take no further action.

If the claim status is not ceased or terminated

  • access the ‘Household RLS’ work list and select MU 249906. For how to do this, use TCM1000004
  • transfer the case to MU 249901. For how to do this, use TCM1000023
  • set an action date for 85 days in the future, making sure the ‘Retained’ checkbox is selected. For how to do this, use TCM1000008
  • take no further action.