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HMRC internal manual

Tax Credits Manual

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NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 - Unprocessed change of circumstances (AG)

To deal with an entry on NTC Listing for the Unprocessed S17 work list with the reason of ‘Uncoc’, consider steps 1 to 21.

Step 1

Use the Function Menu

  • select ‘NTC Listing’ from the Worklists drop down menu. You’ll 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 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

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.

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Step 2

Sort and filter the entries to identify the ‘Unprocessed Change of Circumstances’ (UN COC) entries and also the priority cases. To do this

  • select [Sort Filter]. The Sort and Filter Worklist Entries screen will display
  • sort the entries by reason of the Priority Indicator, so that the ‘UN COC’ priority cases are identified and worked first
  • filter the entries so that only those with a reason of ‘UN COC’ are shown

Note: Follow the guidance in TCM0140020.

  • 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, 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

  • 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 Step 16.
    • we’re waiting for the claim to finalise before continuing with the final NTC Listing action, go to Step 17.
    • we’re dealing with an expired action date for any other reason, go to Step 11.
  • are dealing with a reply to an enquiry and

    • all the information is received, go to Step 12.
    • all the information isn’t received, go to Step 9.
  • 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 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

    • make a note of this

    then

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Step 5

Use Function VIEW LINKED WORK ITEMS

  • make a note of the MU number in the Unprocessed Change of Circumstances work list for the Unprocessed COC work item

    • If there isn’t a work item in the Unprocessed Change of Circumstances work list 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 14.
    • unfinalised, go to Step 13.

    • If any other circumstances apply, go to Step 6.

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Step 6

Use Function MAINTAIN WORKLIST and select the Unprocessed Change of Circumstances work list from the drop down menu for the Worklist Type field

  • select the MU number you noted at Step 5 from the drop down menu for the MU field, if the one you want isn’t already displayed in this field. The screen will be redisplayed with the entries currently on the work list

Note: All the entries for the Unprocessed Change of Circumstances work list are displayed for your MU.

  • filter the items using the NINO to select the work item you want to work. Follow the guidance in TCM0140180 

Note: If you can’t find the work list item using the customer’s NINO, check using the partner’s NINO.

* If there is a work item on the Unprocessed Change of Circumstances work list and you noted at [Step 4](#IDAT5FPJ) that the award status for any of the subsequent years is

* finalised, follow the guidance in TCM0264220 from step 14.

* unfinalised, go to [Step 7](#IDAUHGPJ).
* If there isn’t a work item on the Unprocessed Change of Circumstances work list and you noted at [Step 4](#IDAT5FPJ) that the award status for any of the subsequent years is

* finalised, follow the guidance in TCM0264220 from step 14.
* unfinalised, go to [Step 13](#IDAQYGPJ).

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Step 7

‘Double click’ on the Worklist Entry Details work list item to show details of previous and updated information. Follow the guidance in TCM0054060 

  • check whether you have all the information you need to process the change

    • If you have all the information, go to Step 12.

    • If you don’t have all the information, go to Step 8.

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Step 8

Use Function VIEW HOUSEHOLD NOTES to check if any change of circumstances is recorded. Do you have all the information to enable you to deal with the work item?

  • yes, go to Step 12.
  • no, 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 10.
    • unfinalised, go to Step 9.

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Step 9

Phone the customer to obtain the information you need to resolve the unprocessed change of circumstances work item, which includes asking for the date that the change of circumstances took place. Follow the guidance in TCM0094080.

Note: If there’s an ongoing appeal and the customer asks about this whilst you’re on the phone, tell them that the information for their renewal doesn’t affect their appeal and that the original appeal still stands.

Note: If the customer informs you of a change of circumstances during the phone call, you must take the details of the change and action the change by following the guidance in TCM0042260 to capture all the information provided by the customer, including the information obtained and the reported change of circumstances.

Note: If, after contacting the customer, you discover that there’s undisclosed employment or additional sources of income, you must follow the guidance in TCM0080120 using the number ‘04’ as the reason for the enquiry.

  • If you can’t contact the customer by phone, go to Step 10.
  • If the customer provides all the missing information, go to Step 12.
  • If the customer doesn’t provide all the missing information

    • tell the customer to contact the Tax Credits Helpline on 0845 300 3900 as soon as possible with the information
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI05 - Missing details asked for - Clmt to call back with missing *income/benefits/SOC information*delete as appropriate’

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

    • use Function NTC LISTING to set an action date of 14 days in the future on the work item
    • take no further action.

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Step 10

If you can’t contact the customer by phone

  • send form TC664 (using option 3) to the customer to request the missing information
  • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

‘SI20 - TC664 issued to customer’

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

  • use Function NTC LISTING to set an action date of 14 days in the future on the work item
  • take no further action.

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Step 11

Use Function VIEW HOUSEHOLD NOTES to check if an enquiry or reminder form TC664 has been issued to the customer for the missing information you require

  • If a reminder hasn’t previously been issued

    • send reminder form TC664 to the customer
    • use Function NTC LISTING to set an action date of a further 14 days in the future on the work item
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SI22 - reminder form TC664R issued to customer’

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

    • take no further action.
  • If a reminder has previously been issued, use Function MAINTAIN HOUSEHOLD NOTES to check for the missing information. If the missing information

    • has been recorded, go to Step 12.
    • hasn’t been recorded

    • follow the guidance in TCM0054060 for the action to take when there has been no response to the enquiry and the reminder cycle has expired

    then

    • return to this guidance and go to Step 13.

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Step 12

Make a note of the change of circumstance

  • delete the Unprocessed Change of Circumstances work list item. Follow the guidance in TCM0140060 

Note: You’re deleting the ‘Business As Usual’ Unprocessed Change of Circumstances work list item, not the ‘NTC Listing’ work list item.

  • If

    • you noted at Step 4 that the award status for any of the subsequent years is finalised

    • follow the guidance in TCM0264220 from step 14

    • any other circumstances apply

    • capture the change of circumstance. Follow the relevant Changes guidance

  • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the changes you have applied

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 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

  • 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

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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 notification of the change 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
    • check the note you made earlier to establish if there is entitlement to CY

    then

    • If there is entitlement to CY, go to Step 15.
    • If there isn’t entitlement to CY, go to Step 16.

    • 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
    • check the note you made earlier to establish if there is entitlement to CY

    then

    • If there is entitlement to CY, go to Step 15.
    • If there isn’t entitlement to CY, go to Step 16.

    • 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 earlier to establish if there is entitlement to CY

    then

    • If there is entitlement to CY, go to Step 15.

    • If there isn’t entitlement to CY, go to Step 16.

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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
  • 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.

* If [Renew] isn’t available, go to [Step 16](#IDAUGHPJ).
* If [Renew] is available

* 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 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
  • 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.

* If [Finalise] isn’t available, go to [Step 17](#IDA5JHPJ).
* If [Finalise] is available

* 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 17

Use Function VIEW HOUSEHOLD ACCOUNT

  • go the View Award Period Summary screen
  • check the Award Status field to check if the 20XX-20XX award has been finalised. If the award status

    • is shown as ‘Finalised’, go to Step 18.
    • 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 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)(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 19.

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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’

‘SI28 - 20XX/20XX Claim Finalised and 20XX/20XX claim Renewed’

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 20

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 CY claim is ‘Terminated’.

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

  • If you noted that the CY claim

    • is terminated

    • follow the guidance in TCM0262230 

    then

    • return to this guidance and go to Step 21.

    • isn’t terminated, go to Step 21.

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Step 21

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’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 HOSEHOLD 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.