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 (Unprocessed S17): NTC listing - Unprocessed S17 - Late (AG)

To deal with an entry on the NTC Listing for the ‘Unprocessed S17’ work list with a reason of ‘Late’, consider steps 1 to 13.

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 are 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.

Top of page

Step 2

Sort and filter the entries to identify the ‘Late’ entries and also the priority cases. 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 ‘Late’ are shown
  • sort the entries by reason of the Priority Indicator, so that the ‘Late’ priority cases are identified and worked first
    Note: Follow the guidance in TCM0140020.
    then
  • select [OK]. You’ll be taken to the NTC Listing screen that will display the sorted and 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
    Note: If the reason doesn’t display, select the work item and then select [Details]. The Listing Entry Details screen will display, which will show the reason for the work item.
  • go to Step 3.

Top of page

Step 3

If you noted 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 are
    • waiting for the claim to renew before continuing with the finalise action, go to Step 8.
    • waiting for the claim to finalise before continuing with the final NTC Listing action, go to Step 9.
  • are dealing with an expired action date for any other reason, go to Step 9.
  • aren’t dealing with an expired action date
    • follow the guidance in TCM0196040 
      then, if advised
    • return to this guidance and go to Step 4.

Top of page

Step 4

Use Function VIEW S17 DETAILS and go to the Declaration Details screen to note the information that has been provided for 20XX-20XX

Note: The status of the renewal will be displayed in the Status field. Make a 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)
    • If Pension Credit (PC), Income Support (IS), Jobseeker’s Allowance (JSA) or Employment and Support Allowance (ESA) was in payment for the whole 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
        Note: If you’re working Function NTC LISTING after 
        6 April 2007, you will be working 2005-2006 as CY, making PY 2004-2005 and 2003-2004 PY-1
        6 April 2008, you will be working 2006-2007 as CY, making PY 2005-2006 and 2004-2005 PY-1
        6 April 2009, you will be working 2007-2008 as CY, making PY 2006-2007 and 2005-2006 PY-1, and so on.
  • select [View PY-1 Details] if it’s available and make a note of the same details for PY-1 that you have just made for the PY claim
    then
  • go to Step 5.

Top of page

Step 5

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 the subsequent years is
    • finalised, follow the guidance in TCM0264220 at step 14.
    • unfinalised, go to Step 6.

Top of page

Step 6

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’ve 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 notification was 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
        then
      • check the note you made at Step 4 to establish if there’s entitlement to CY
        • If there is entitlement to CY, go to Step 7.
        • If there isn’t entitlement to CY, go to Step 8.
    • 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
      • efore making any changes
      • then, if you can make the change
      • select [OK] on the message
      • then
      • check the note you made at Step 4 to establish if there’s entitlement to CY
        • If there is entitlement to CY, go to Step 7.
        • If there isn’t entitlement to CY, go to Step 8.
    • 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, check the note you made at Step 4 to establish if there’s entitlement to CY
      • If there is entitlement to CY, go to Step 7.
      • If there isn’t entitlement to CY, go to Step 8.

Top of page

Step 7

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 Step 8.
    • 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.

Top of page

Step 8

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 Step 9.
    • 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.

Top of page

Step 9

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 Step 10.
    • 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.

Top of page

Step 10

Check the clerical note you made for the work item

  • If there was an ‘Appeal’ reason shown
    • complete and issue form TC853 (appeal letter)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
      Note: This explains to the customer that their appeal rights on the original claim still stand.
      then
    • go to Step 11.
  • If there wasn’t an ‘Appeal’ reason shown, go to Step 11.

Top of page

Step 11

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’
    ‘SI15 - Work item deleted from NTC Listing’
    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 12.

Top of page

Step 12

If you noted at Step 4 that the claim

  • is terminated
    • follow the guidance in TCM0262230 
      then
    • return to this guidance and go to Step 13.
  • isn’t terminated, go to Step 13.

Top of page

Step 13

Use Function NTC LISTING to identify the work item you have 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’ve 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 deleted 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 casepapers to storage. Follow the guidance in TCM0074140.