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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
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NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 work list (Info)

The Unprocessed S17 entries on Function NTC LISTING are work items that have been carried over from the previous year’s Unprocessed S17 work list stock. These work items relate to 2005-2006 claims where the Annual Declaration has been received, but finalisation couldn’t take place. This was because either an outstanding signal or failure reason prevented the claim being processed.

An entry will be created on the Unprocessed S17 work list if it isn’t possible to finalise a previous year (PY) award. This will happen when the computer holds one or more of the following reasons or signals

  • ‘Appeal’ - where an Appeals officer has set the Appeal signal against the award period stated on the S17 Notice.
  • ‘Complex’ - where this signal is set the claim is with the UK Complex Team (previously called European Economic Area (EEA) Team or International Team) .
  • ‘Claim under Enquiry’ - where there’s an open Compliance enquiry.
  • ‘SCO’ - where Special Compliance Office has set a signal against the award period stated on the S17 Notice.
  • ‘Inhibited’ - where an Inhibition signal has been set by Compliance for the customer and/or partner for the award period stated on the S17 Notice.
  • ‘Duplicate’ - where an Annual Declaration has been received, duplicating a previously returned Annual Declaration.
  • ‘Incompatible’ - where the information received isn’t compatible with the details held for the customer and/or partner on the computer for the PY tax credits year. Examples of this are

    • self-employment exists on the original award, but the customer hasn’t indicated any self-employment on the Annual Declaration and has completed the employed field
    • the customer has indicated on their original claim that they were on benefits for the whole award period (IS, JSA, ESA or PC), but this wasn’t indicated on their Annual Declaration.
  • ‘PY-1 Incomplete’ - where the Annual Declaration has been captured but the customer hasn’t confirmed their actual income for the year before the Previous Year (PY-1).
  • ‘Incomplete’ - where the Annual Declaration has been captured but information is either completely missing or has been given in an unacceptable format.

Note: The Annual Declaration may be both incomplete and unsigned. If this is the case, you must use the guidance in TCM0196320 to repair both of the failure reasons.

  • ‘Late’ - where the date the Annual Declaration was received is later than the 1st Specified Date (1SD) plus a set number of days.
  • ‘PY-1 Incompatible’ - where the information received isn’t compatible with the details held for the customer and/or partner on the computer for the PY-1 tax credits year. Examples of this are

    • an estimate of taxable social security benefits exists on the original award but the customer hasn’t indicated any actual taxable social security benefits on the Annual Declaration
    • an estimate of employed earnings exists on the original award but the customer hasn’t indicated any actual employed income on the Annual Declaration
    • an estimate of self-employed income exists on the original claim but the customer hasn’t indicated any actual income from self-employment on the Annual Declaration.
  • ‘Superseded’ - where an Annual Declaration has been received which has been superseded by a later Annual Declaration.
  • ‘Ceased Joint Reply’ - where a joint Annual Declaration has been received from a ceased household.
  • ‘Ceased Other Income’ - where a joint Annual Declaration has been received from a ceased household, which indicates ‘other income’.
  • ‘Terminated’ - where the Annual Declaration is received after the current year (CY) award has been terminated. The termination took place

    • during the finalisation process

    or

    • at 1SD because a full reply to the S17 Notice hadn’t been received or the S17 Notice hadn’t been served (it was returned RLS), and PY isn’t end of year (EOY) finalised.
  • ‘Uncoc’ - where a work item is present on the Unprocessed Change of Circumstances work list.
  • ‘Unsigned’ - where the Annual Declaration has been captured but it hasn’t been signed.
  • ‘Verification Failure’ - where an outstanding verification failure is present on the Verification Failures work list for the claim that the Annual Declaration relates to.

A ‘multi-entry’ case will have more than one failure. All the failures need to be resolved at the same time, so the customer is only contacted once for the information required.

All the reasons for a work item on Function NTC LISTING for the Unprocessed S17 work list must be worked to enable the PY award to be finalised and the CY award to be renewed.

A separate Action Guide is provided for each reason.