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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 - Compliance, SCO or Inhibited (AG)

To deal with an entry on NTC Listing for the Unprocessed S17 work list with a reason of ‘Compliance’, ‘SCO’ or ‘Inhibited’, consider steps 1 to 20.

Step 1

Use the Function Menu

  • select ‘NTC Listing’ from the Worklists drop down menu. You will be taken to the NTC Listing screen
  • select ‘Unprocessed S17’ from the Listing Type drop down menu
  • select the number that corresponds to the initial letter of the surname you require, from the Selection drop down menu - for example, select 14 for surnames beginning with the letter ‘N’, a full list of the selected items will display

Note: The message ‘No Listing Entries for the Selection / Listing Type’ will display if there aren’t any entries for your chosen number.

Note: This guidance will ask you to select the 20XX-20XX year that isn’t finalised. The year you need to select depends on when you’re working Function NTC LISTING - for example, if you’re working Function NTC LISTING after

* 6 April 2007, you need to select year 2005-2006
* 6 April 2008, you need to select year 2006-2007
* 6 April 2009, you need to select year 2007-2008, and so on.
  • go to .

Step 2

Sort and filter the entries to identify those with a reason of either ‘Compliance’ (COMP), ‘SCO’ or ‘Inhibited’ (INHIB). To do this

  • select [Sort Filter]. The Sort and Filter Worklist Entries screen will display
  • filter the entries so that only those with a reason of either ‘COMP’ or ‘INHIB’ are shown. Follow the guidance in TCM0140020

Note: To make sure you identify all the applicable entries, filter the entries to show those with the reason of ‘COMP’, complete your action and then repeat separately for the reason of ‘INHIB’. You don’t need to filter separately for the reason of ‘SCO’.

  • select [OK]. You’ll be taken to the NTC Listing screen which will display the filtered work list entries.
  • make a clerical note of the work item you’re going to action - for example, name, NINO, reason for the work item, whether or not an ‘Appeal’ reason is shown and also check if an action date has expired
  • go to .

Step 3

Use Function NTC LISTING to identify if the work item you are going to action is also on the NTC Listing Unfinalised S17 work list. To do this

  • go to the NTC Listing screen
  • select ‘Unfinalised S17’ from the Listing Type drop down menu
  • select the number that corresponds to the initial letter of the name you require from the Selection drop down menu - for example, select 14 for names beginning with the letter ‘N’, a full list of the selected items will display
  • select [Sort Filter]. The Sort and Filter Worklist Entries screen will display
  • filter the entries with the reason of ‘Reference’, entering the NINO you made a clerical note of in the From Value and To Value fields
  • select [OK]

    • If the work item is on the Unfinalised S17 work list, you’ll be taken to the NTC Listing screen which will display the work item you are going to action

    • select the work item
    • select [Delete]
    • when the message ‘Listing entry will be permanently deleted’ displays, select [OK]. The item will be deleted from NTC Listing
    • go to .

    • If the work item isn’t on the Unfinalised S17 work list, go to .

Step 4

If you noted in that you

  • are dealing with an expired action date, use Function VIEW HOUSEHOLD NOTES to check for a note.

    • If the note indicates that we’re waiting for the claim to renew before continuing with the finalise action, go to .
    • If the note indicates that we’re waiting for the claim to finalise before continuing with the final NTC Listing action, go to .
    • If the ‘Claim Under Enquiry’ or ‘Inhibited’ signal is shown, the case has been referred to the Compliance Officer, go to .
    • If the ‘SCO’ signal is shown, the case has been referred to designated officer, go to .
  • aren’t dealing with an expired action date, go to .

Step 5

Use Function VIEW S17 DETAILS

  • enter the customer’s NINO in the Key Entry Data screen
  • select the All checkbox
  • select [OK]. You’ll be taken to the Select S17 Period screen

Note: If you’re taken to the Select Household screen, select the household that has the relevant claim that isn’t finalised and then select [OK]. You’ll then be taken to the Select S17 Period screen.

  • select the 20XX-20XX claim that isn’t finalised
  • select [OK]. You’ll be taken to the Current Position screen
  • check if the status is ‘Terminated Compliance’

    • If the status is ‘Terminated Compliance’

    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI01 - Compliance Termination NTC Listing work item deleted’

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

    then

    • go to .

    • If the status isn’t ‘Terminated Compliance’, select [View Signals], if available. The Current Signals screen will display

    • If the Current Signals screen displays with the signals ‘Claim under Enquiry’ or ‘Inhibited’, go to .
    • If the Current Signals screen displays with the signal ‘Refer to SCO’, go to .
    • If [View Signals] isn’t available or none of the signals are present when the Current Signals screen displays, go to .

Step 6

Use Function VIEW HOUSEHOLD NOTES to obtain the contact details of the Claimant Compliance Officer (CCO).

Note: If details of the CCO aren’t held in Function VIEW HOUSEHOLD NOTES, use TCM1000022.

Contact the CCO dealing with the claim to find out what action they’re taking. If they tell you to

  • carry on with your action

    • ask the CCO to remove the Compliance or Inhibited marker

    then

    • go to .
  • stop your action

    • ask the CCO for an action date
    • use Function NTC LISTING to set the action date on the work item
    • send any correspondence to the relevant CCO
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI18 - Claim Under Enquiry / Inhibited signal shown case referred to Compliance Officer’

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

    • take no further action.

Step 7

Use Function VIEW HOUSEHOLD NOTES to obtain the contact details of the Criminal Investigations Officer (CIO).

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

Contact the CIO dealing with the claim to find out what action they’re taking. If they tell you to

  • carry on with your action, go to .
  • stop your action

    • ask the CIO for an action date
    • use Function NTC LISTING to set the action date on the work item
    • send any correspondence to the relevant CIO
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI16 - Refer to SCO signal, case referred to CIO’

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

    • take no further action.

Step 8

Is there a reason for the work list item that isn’t ‘Compliance’, ‘SCO’ or ‘Inhibited’?

  • yes, follow the relevant guidance in TCM0196000 for the other work item reason.

Note: When following the relevant guidance, don’t repeat the Compliance steps.

  • no, use Function VIEW S17 DETAILS and go to the Current Position screen. If the Current Signals screen displays, check if the ‘Complex’ signal is set.

    • If the ‘Complex’ signal is set, use Function VIEW HOUSEHOLD NOTES to identify if the case is a genuine complex case. Follow the guidance in TCM0284000 to establish if the case is genuinely complex.

    then

    • 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 TC648 marking the case as ‘NTC Listings’
    • 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 action date on the work list item
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to enter the following

    ‘SI32 - NTC Listings complex case being worked by UK Complex Team’

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

    • take no further action.

Step 9

On the Current Position screen, select [View Signals]. If the Current Signals screen

  • displays with the ‘Household Ended’ signal, go to .
  • doesn’t display with the ‘Household End’ signal, go to .

Note: The status of the renewal - for example, whether the Previous Year (PY) is finalised or not - will be displayed in the Status field. Make a note if the Current Year (CY) has been terminated. The reason for the termination will be displayed directly beneath the Status field.

Step 10

Use Function AMEND APPLICATION, choosing the Correction option for the claim that you’re dealing with

  • go to the Applicant Details screen
  • select ‘Household’ from the toolbar menu
  • select ‘Details’ from the options available. You’ll be taken to the Household Details screen
  • check the reason in the Household End Reason field. If

    • the reason is ‘Household Breakdown’ and the household is made up of two customers

    • make a note of the date in the Household End Date field, go to .

    • the reason is ‘Household Breakdown’ and the household is made up of only one customer, go to .
    • the reason is ‘System Termination’, go to .
    • there is no reason, or any other reason is shown, go to .

Step 11

Use Function MAINTAIN HOUSEHOLD NOTES to check for a note indicating that there has been a household breakdown.

  • If there is a note and

    • the household is made up of two customers

    • make a note of the household end date, go to .

    • the household is made up of only one customer, go to .

  • If there isn’t a note, go to .

Step 12

Use Function VIEW HOUSEHOLD ACCOUNT to check if one or more of the subsequent years’ awards has been finalised. To do this

  • enter the customer’s NINO in the Key Entry Data screen
  • select the All checkbox
  • select [OK]. You’ll be taken to the Select Award screen
  • select the appropriate award year that you’re dealing with
  • select [OK]. You’ll be taken to the View Award Period Summary screen
  • check the Award Status field. If the award status for any of subsequent years is

    • finalised, follow the guidance in TCM0264220 at step 14.
    • unfinalised, go to .

Step 13

Note: If you’re working Function NTC LISTING after

  • 6 April 2007, you’ll be working 2005-2006 as CY, making 2004-2005 PY and 2003-2004 PY-1
  • 6 April 2008, you’ll be working 2006-2007 as CY, making 2005-2006 PY and 2004-2005 PY-1
  • 6 April 2009, you’ll be working 2007-2008 as CY, making 2006-2007 PY and 2005-2006 PY-1, and so on.

Use Function VIEW S17 DETAILS and go to the Declaration Details screen to note the information that has been provided for PY.

Note: The status of the renewal will be displayed in the Status field. Make a clerical note if the status of the CY claim is ‘Terminated’.

  • from the information on the Declaration Details screen, make a note of the following for customer 1 (and, where applicable, customer 2)

    • whether Pension Credit (PC), Income Support (IS), Jobseeker’s Allowance (JSA) or Employment and Support Allowance (ESA) was in payment for the award period
    • any figures in the Income Totals box, including

    • taxable Social Security benefits
    • earnings as an employee
    • company car and fuel, vouchers and payments in kind
    • income from self-employment
    • other income
  • select [View PY-1 Details] if it’s available and make a note of the same details for PY-1 that you’ve just made for the PY claim

then

  • go to .

Step 14

Use Function AMEND APPLICATION, choosing the Correction option and go to the Income screen for customer 1 and/or customer 2

  • enter the income, benefit and earnings figures that you have noted from Function VIEW S17 DETAILS into the corresponding PY and/or PY-1 Income fields, ensuring you select ‘A’ for each entry

Note: If the status of the income is ‘S’, the Amount field won’t be enabled. Changing the status to ‘A’ will enable the Amount field.

  • select [OK]. You’ll be taken to the Amend Finish screen
  • enter the date the Annual Declaration details were received in the Received Date field
  • select the source of the information from the Source drop down menu - for example, telephone
  • select ‘Change of Circumstances’ from the Reason drop down menu
  • select [OK]

    • If the message ‘S18 Refinalisation Rules - Potential inappropriate refinalisation for CCYY-CCYY. If you have the authority to re-finalise under S19, S20 or S21 of the Tax Credit Act 2002 or due to an appeal decision. Press OK to process the change or Cancel’ displays

    • the changes you are making will re-finalise the claim, follow the guidance in TCM0042260 before making any changes

    then, if you can make the change

    • select [OK] on the message
    • go to .

    • If the message ‘S18 Refinalisation Rules - Actual Income for CCYY-CCYY is required. This change will not be accepted’ displays

    • you won’t be able to make the change because the PY actual income is required, follow the guidance in TCM0042260 before making any changes

    then, if you can make the change

    • select [OK] on the message
    • go to .

    • If the message ‘S18 Refinalisation Rules - You do not have the authority to re-finalise CCYY-CCYY. This change will not be accepted. Please refer to the appropriate team’ displays

    • the changes you are making will re-finalise the claim
    • select [Cancel]. You will be taken to the Amend Application Details screen
    • select [Cancel]
    • when the message ‘All changes to the application will be lost for this session, do you wish to proceed?’ displays, select [Yes]
    • pass the case to a Level 2 User or your manager. For more information, use ‘Level 1 and Level 2 users’ on TCM0320260
    • take no further action.

    • If none of the messages display, go to .

Step 15

Use Function MANAGE FINALISATION and go to the Manage Finalisation screen for the 20XX-20XX claim that isn’t finalised

  • select [Process]. You’ll be taken to the Process screen
  • select ‘TCO’ from the Action Authority drop down menu

    • If [Renew] isn’t available, go to .
    • If [Renew] is available

    • select ‘As Agreed’ from the Renew drop down menu
    • select [Renew]

    Note: If an error message displays, select [OK] or [Yes], as appropriate and continue with your action.

    • use Function NTC LISTING to set an action date of three days in the future on the work item
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI08 - Wait for claim to renew before continuing with the finalise action’

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

    • take no further action.

Step 16

Use Function MANAGE FINALISATION and go to the Manage Finalisation screen for the 20XX-20XX claim that isn’t finalised

  • select [Process]. You’ll be taken to the Process screen
  • select ‘TCO’ from the Action Authority drop down menu

    • If [Finalise] isn’t available, go to .
    • If [Finalise] is available

    • select ‘As Agreed’ from the Finalise drop down menu
    • select [Finalise]
    • Note: If an error message displays, select [OK] or [Yes], as appropriate and continue with your action
    • use Function NTC LISTING to set an action date of three days in the future on the work item
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI09 - Wait for claim to finalise before continuing with the final NTC Listings action’

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

    • take no further action.

Step 17

Use Function VIEW HOUSEHOLD ACCOUNT and go to the View Award Period Summary screen to check if the 20XX-20XX award has been finalised

  • check the Award Status field. If the award status

    • is shown as ‘Finalised’, go to .
    • isn’t shown as ‘Finalised’

    • ask your manager for a specific action date
    • use Function NTC LISTING to set the action date on the work item
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI10 - Claim has not finalised cannot continue with the NTC Listings action’

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

    • take no further action.

Step 18

Check the clerical note you made for the work item

  • If there was an ‘Appeal’ reason shown

    • complete and issue form TC853 (appeal letter), selecting the TC853(GB) (Word 126KB) or TC853(NI) (Word 126KB) version as appropriate

    Note: This explains that their appeal rights on the original claim still stand.

    then

    • go to .
  • If there wasn’t an ‘Appeal’ reason shown, go to .

Step 19

Use Function MAINTAIN HOUSEHOLD NOTES

  • select the ‘Renewals & Reminders’ category to record the following, where appropriate

‘SI11 - Form TC853 issued’

‘SI27 - 20XX/20XX Claim Finalised’

‘SI29 - 20XX/20XX Claim Renewed and Finalised’

and

any other action that you haven’t already recorded

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

then

  • go to .

Step 20

Use Function NTC LISTING to identify the work item you’ve just actioned. To do this

  • go to the NTC Listing screen
  • select ‘Unprocessed S17’ from the Listing Type drop down menu
  • select the number that corresponds to the initial letter of the name you require from the Selection drop down menu - for example, select 14 for names beginning with the letter ‘N’. a full list of the selected items will display
  • select [Sort Filter]. The Sort and Filter Worklist Entries screen will display
  • filter the entries with the reason of ‘Reference’, entering the NINO you made a clerical note of in the From Value and To Value fields
  • select [OK]. You’ll be taken to the NTC Listing screen which will display the work item you have just actioned
  • select the work item
  • select [Delete]
  • when the message ‘Listing entry will be permanently deleted’ displays, select [OK]. The work item will be deleted from NTC Listing

then

  • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

‘SI15 - Work item actioned from NTC Listing’

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

  • send any case papers to storage. Follow the guidance in TCM0074140.