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HMRC internal manual

Tax Credits Manual

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

Checklist

Before you follow this guidance make sure

  • you have the correct user roles to follow this guidance. 

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: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

Note: If you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team (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) For how to check if the exception marker has been applied, use TCM1000314.

Step 1

Access the NTC Listing Unfinalised S17 work list. For how to do this, use TCM1000156.

If there is a work item on the NTC Listing Unfinalised S17 work list, go to Step 2.

If there isn’t a work item on the NTC Listing Unfinalised S17 work list, go to Step 3.

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Step 2

Update Household Notes with the message SD53 from TCM0172020. 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.

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Step 3

If you’re following this guidance for the first time, go to Step 7.

If you’re dealing with an expired action date because the ‘Claim under Enquiry’ or ‘Inhibited’ signal was shown, go to Step 4.

If you’re dealing with an expired action date because the ‘SCO Enquiry’ signal was shown, go to Step 5.

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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

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 SD57 from TCM0172020. For how to do this, use TCM1000001
  • take no further action.

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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 Step 6.

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

  • use TCM1000022 to obtain the contact details
  • go to Step 6.

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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

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.

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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 isn’t shown, go to Step 8.

If the ‘Terminated Compliance’ is shown

  • delete the work item from the Unprocessed S17 work list. For how to do this, use TCM1000157
  • update Household Notes with the message SI01 for TCM0172040. For how to do this, use TCM1000001
    then
  • take no further action.

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Step 8

If the ‘Claim Under Enquiry’ signal is shown, go to Step 10.

If the ‘Inhibited’ signal is shown, go to Step 9.

If the ‘Refer to SCO’ signal is shown, go to Step 11.

If the ‘Complex Case’ signal is shown, go to Step 13.

If the ‘Applicant 1 Deceased’ or ‘Applicant 2 Deceased’ signal is shown, go to Step 14.

If the ‘Under Appeal’ signal is shown

If no signals are shown, go to Step 16.

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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 Step 10.

If there’s a ‘SCO’ entry in the ‘Actioned by’ field, go to Step 11.

If there’s a ‘TCO’ entry in the ‘Actioned by’ field, go to Step 15.

If there aren’t any entries in the ‘Actioned by’ field or there’s an entry for any other reason, go to Step 15.

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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

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.

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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 Step 12.

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

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Step 12

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

If the CIO tells you that you can continue your action

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.

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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 Step 15.

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.

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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.

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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 Step 10.

If the ‘Inhibited’ signal is shown, go to Step 9.

If the ‘Refer to SCO’ signal is shown, go to Step 11.

If the ‘Complex Case’ signal is shown, go to Step 13.

If the ‘Applicant 1 Deceased’ or ‘Applicant 2 Deceased’ signal is shown, go to Step 14.

If the ‘Under Appeal’ signal is shown

If no signals are shown, go to Step 16.

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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.

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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 (Unprocessed S17)’ guidance you were previously following.