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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Notices - work lists: Award Notice Overflow work list (Info)

Note: This guidance only applies to award notices issued before 5 April 2006.

From 5 April 2006, the award notice had changed. For more information on the content of the new notice, follow the guidance in TCM0182000.

An entry will appear on the Award Notice Overflow work list when there is insufficient space on the award notice to print the full payment details of the award.

Note: This situation should only occur when a large number of change of circumstances arise during the award.

The award notice lists Working Tax Credit (WTC) and Child Tax Credit (CTC) payment details in separate columns. When all the available space in either column has been used, the computer will add the following additional paragraph at the end of the column

‘We have been unable to include all the changes that have taken place here. We will contact you about the other changes.’

Once all the space has been used in one column, the remaining details will not be continued in the other column (even if there is space available to do so). The columns separate payment details for each tax credit.

Where only one tax credit is incomplete, you must not issue details for the other tax credit because it has already been notified to the customer. If both tax credits are incomplete, you should issue a manual notice with full details for both credits.

You will not be able to identify from the computer which part of the payment details was notified to the customer. Therefore, when you issue the manual notice you must include the whole payment details for the incomplete tax credits.

You must issue a separate notice to each customer where there are two customers in the family.

Manual deletion of work items on this work list is permitted.

Every work list provides the following information for each work item

  • creation date
  • reference (NINO)
  • name
  • action date.

This work list also provides the following additional information

  • reason
  • reference number.

You can access the following function direct from this work list

  • Function VIEW AWARD.

There is an Action Guide for this subject, select TCM0186040 to access it