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

NTC listings (Unfinalised S17): NTC listing - Unfinalised S17 - initial action

Checklist

Before you follow this guidance make sure

  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu.

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

Access the NTC Listing Unprocessed S17 work list. For how to do this, use TCM1000155.

If there is a work item on the NTC Listing Unprocessed S17 work list, go to .

If there isn’t a work item on the NTC Listing Unprocessed S17 work list, go to .

Step 2

Update Household Notes with the message SI04 from TCM0172040. For how to do this, use TCM1000001 

then

  • delete the work item from the Unfinalised S17 work list. For how to do this, use TCM1000158 
  • take no further action.

Step 3

If you’re following this guidance for the first time, go to .

If you’re dealing with an expired action date because the ‘Claim under Enquiry’ or ‘Inhibited’ signal was shown, go to .

If you’re dealing with an expired action date because the ‘SCO Enquiry’ signal was shown, go to .

Step 4

Contact the designated Compliance Officer to check for progress. For how to do this, use TCM1000022.

If the Compliance Officer tells you that you can continue with your action

  • update Household Notes with the message SD57 from TCM0172020. For how to do this, use TCM1000001 
  • go to .

If the Compliance Officer tells you that you can’t continue with your action

  • ask the Compliance Officer for a new specific action date
  • complete form TC648
  • set the ‘Renewals Initial Action’ date and the BF date on the TC648
  • store the TC648 and any correspondence in the allocated BF run
  • update Household Notes with the message SD56 from TCM0172020. For how to do this, use TCM1000001 
  • take no further action.

Step 5

Check Household Notes to obtain the contact details of the Criminal Investigations Officer (CIO). For how to do this, use TCM1000067.

If details of the CIO are held in Household Notes, go to .

If details of the CIO aren’t held in Household Notes 

  • use TCM1000022 to obtain the contact details
  • go to .

Step 6

Contact the CIO to establish if you can continue your action.

If the CIO officer tells you that you can continue your action

  • update Household Notes with the message SD58 from TCM0172020. For how to do this, use TCM1000001 
  • go to .

If the CIO officer tells you tells you that you can’t to continue your action

  • ask the CIO officer for a new specific action date
  • complete form TC648
  • set the ‘Renewals Initial Action’ date and the BF date on the TC648
  • store the TC648 and any correspondence in the allocated BF run
  • update Household Notes with the message SD59 from TCM0172020. For how to do this, use TCM1000001 
  • take no further action.

Note: Under no circumstances should you give the customer any details of the CIO.

Step 7

Check and make a note of any signals that have been set. For how to do this, use TCM1000154.

If the ‘Terminated Compliance signal is not shown, go to .

If the ‘Terminated Compliance is shown

  • delete the work item from the Unfinalised S17 work list. For how to do this, use TCM1000158 
  • update Household Notes with the message SD52 from TCM0172020. For how to do this, use TCM1000001 

then

  • take no further action.

Step 8

If the ‘Claim Under Enquiry’ signal is shown, go to .

If the ‘Inhibited’ signal is shown, go to .

If the ‘Refer to SCO’ signal is shown, go to .

If the ‘Complex Case’ signal is shown, go to .

If the ‘Applicant 1 Deceased’ or ‘Applicant 2 Deceased’ signal is shown, go to .

If the ‘Under Appeal’ signal is shown

  • make a note

then

  • go to .

If no signals are shown, go to .

Step 9

Check the reason the Inhibit signal was set. For how to do this, use TCM1000173.

If there’s a ‘Compliance’ entry in the ‘Actioned by’ field, go to .

If there’s a ‘SCO’ entry in the ‘Actioned by’ field, go to .

If there’s a ‘TCO’ entry in the ‘Actioned by’ field, go to .

If there aren’t any entries in the ‘Actioned by’ field or there’s an entry for any other reason, go to .

Step 10

Contact the relevant Compliance Officer to establish if you can continue your action. For how to do this, use TCM1000022.

If the Compliance Officer tells you that you can continue your action

  • update Household Notes with the message SD56 from TCM0172020. For how to do this, use TCM1000001 
  • go to .

If the Compliance Officer tells you that you can’t continue your action

  • ask the Compliance Officer for a new specific action date
  • complete form TC648
  • set the ‘Renewals Initial Action’ and the BF dates on the TC648
  • store the TC648 and any correspondence in the allocated BF run
  • update Household Notes with the message SD57 from TCM0172020. For how to do this, use TCM1000001 
  • take no further action.

Step 11

Check Household Notes to obtain the contact details of the Criminal Investigations Officer (CIO). For how to do this, use TCM1000067.

If details of the CIO are held in Household Notes, go to .

If details of the CIO aren’t held in Household Notes 

  • use TCM1000022 to obtain the contact details
  • go to .

Step 12

Contact the CIO to establish if you can continue your action.

If the CIO tells you that you can continue your action

  • update Household Notes with the message SD58 from TCM0172020. For how to do this, use TCM1000001 
  • go to .

If the CIO tells you tells you that you can’t continue your action

  • ask the CIO officer for a new specific action date
  • complete form TC648
  • set the ‘Renewals Initial Action’ and the BF dates on the TC648
  • store the TC648 and any correspondence in the allocated BF run
  • update Household Notes with the message SD59 from TCM0172020. For how to do this, use TCM1000001 
  • take no further action.

Note: Under no circumstances should you give the customer any details of the CIO.

Step 13

Check if the case is a genuine Complex Case.

  • follow the guidance in TCM0284140 to establish if the case is a genuine Complex Case.

If the case isn’t a genuine Complex Case, go to .

If the case is a genuine Complex Case

  • print out the customer details and complete a form TC648 marking the case as ‘NTC Listings (stating the relevant year)’
  • send any correspondence to the UK Complex Team (previously called European Economic Area (EEA) Team or International Team) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • ask your manager for the specific action date for Complex Cases
  • use Function NTC LISTING to set the specific action date on the work item. For how to do this, use TCM1000008 
  • update Household Notes with the message SD54 from TCM0172020. For how to do this, use TCM1000001 
  • take no further action.

Step 14

Print out the customer details and complete a form TC648 marking the case as ‘NTC Listings (stating the relevant year)’

then

  • send any correspondence to the Tax Credit Office Priority 1 Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • ask your manager for the specific action date for Tax Credit Office Priority 1 Cases
  • use Function NTC LISTING to set the specific action date on the work item. For how to do this, use TCM1000008 
  • update Household Notes with the message SD55 from TCM0172020. For how to do this, use TCM1000001 
  • take no further action.

Step 15

Check if any other signals are shown. For how to do this, use TCM1000154.

If the ‘Claim Under Enquiry’ signal is shown, go to .

If the ‘Inhibited’ signal is shown, go to .

If the ‘Refer to SCO’ signal is shown, go to .

If the ‘Complex Case’ signal is shown, go to .

If the ‘Applicant 1 Deceased’ or ‘Applicant 2 Deceased’ signal is shown, go to .

If the ‘Under Appeal’ signal is shown 

  • make a note
  • then
  • go to .

If no signals are shown, go to .

Step 16

In function ‘View Household Account’ check if any subsequent years award has been finalised. For how to do this, use TCM1000159.

If a subsequent year has been finalised, follow the guidance TCM0264220.

If a subsequent year has not been finalised, go to .

Step 17

Check and make a note for any message stating ‘20XX/20XX Award finalised off system’ on information held. For how to do this, use TCM1000067 

Note: The claim will still show as ‘Unfinalised on system’ on the computer.

Note: This message will be prefixed with a number of different four-digit codes - for example, SX01.

  • make a note of any other relevant renewals messages

then

  • return to the ‘NTC Listings (Unfinalised S17)’ guidance you were previously following.