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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NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 - Superseded, Ceased joint reply, Ceased other income (AG)

To deal with an entry on NTC Listing for the Unprocessed S17 work list with a reason of ‘Superseded’, ‘Ceased Joint Reply’ or ‘Ceased Other Income’, consider steps 1 to 16.

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 is not finalised. The year you need to select depends on when you are working Function NTC LISTING. For example, if you are working Function NTC LISTING after

* 6 April 2007, you need to select the 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.

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Step 2

Sort and filter the entries to identify the Superseded or Joint Income (‘SUPSE’ or JNT INC’) entries and also the priority cases.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 ‘SUPSE’ or JNT INC’ are shown
  • sort the entries by reason of the Priority Indicator, so that the ‘SUPSE’ or ‘JNT INC’ priority cases are identified and worked first
  • select [OK]. You’ll be taken to the NTC Listing screen

Note: Follow the guidance in TCM0140020.

then

  • select [OK]. You’ll be taken to the NTC Listing screen which will display the sorted and filtered work list entries
  • make a clerical note of the work item you are going to action - for example, name, NINO, failure reason, 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.

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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’re

    • waiting for the claim to terminate before continuing with finalise action, go to Step 11.
    • waiting for the claim to renew before continuing with the finalise action, go to Step 11.
    • waiting for the claim to finalise before continuing with the final NTC Listing action, go to Step 12.
    • dealing with an expired action date for any other reason, go to Step 4.
  • aren’t dealing with an expired action date

    • follow the guidance in TCM0196040 

    then

    • return to this guidance and go to Step 4.

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Step 4

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 20XX-20XX year that isn’t finalised
  • 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

    • make a note of this

    then

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Step 5

Use Function VIEW S17 DETAILS and go to the Current Position screen for the claim that you’re dealing with

  • make a note if the status of the Current Year (CY) claim is ‘Terminated’

Note: The status of the renewal will be displayed in the Status field.

  • use Function VIEW HOUSEHOLD NOTES
  • Do the notes state that the claim you’re dealing with is part of CR1188?

    • yes, and you noted at Step 4 that the award status for any of the subsequent years is finalised, go to Step 8.
    • yes, and you noted at Step 4 that the award status for any subsequent years is unfinalised, go to Step 6.
    • no, and you noted at Step 4 that the award status for any subsequent years is finalised, follow the guidance in TCM0264220 from step 14.
    • no, and you noted at Step 4 that the award status of any subsequent years is unfinalised, go to Step 8.

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Step 6

Note: If you’re working Function NTC LISTING after 

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

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

  • the date the Annual Declaration was received
  • any figures in the Income Totals box for customer 1 (and, where applicable, customer 2), 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

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Step 7

Use Function AMEND APPLICATION, choosing the Correction option and go to 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 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

    then

    • go to Step 10.

    • 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

    then

    • go to Step 10.

    • 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 10.

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Step 8

Use Function MANAGE FINALISATION and go to the Manage Finalisation screen for the 20XX-20XX award that hasn’t been finalised

  • Disregard the Annual Declaration. Follow the guidance in TCM0256020 

then, when this action is complete

  • return to this guidance

    • If the Disregard All Superseded S17s checkbox and the Disregard checkbox aren’t available and you noted at Step 4 that the award status for any of the subsequent years is

    • finalised, follow the guidance in TCM0264220 from step 18
    • unfinalised, go to Step 10.

    • If any other circumstances apply, go to Step 9.

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Step 9

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 [Terminate] isn’t available, go to Step 11.
    • If [Terminate] is available

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

    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

    ‘SI07 - Wait for claim to terminate 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.

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Step 10

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 11.
    • 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.

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Step 11

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
  • select ‘As Agreed’ from the Finalise drop down menu

    • If [Finalise] isn’t available, go to Step 12.
    • If [Finalise] is available

    • 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.

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Step 12

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 13.
    • 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.

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Step 13

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

  • If there wasn’t an ‘Appeal’ reason shown, go to Step 14.

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Step 14

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’

‘SI30 - 20XX/20XX Claim Finalised and 20XX/20XX claim Terminated’

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

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Step 15

If you noted at Step 5 that the CY claim

  • is terminated

    then

    • return to this guidance and go to Step 16.
  • isn’t terminated, go to Step 16.

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Step 16

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.