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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Passported benefits - exemption / health costs: Exemption certificate - exceptions (AG)

To deal with NHS Business Services Authority (NHS BSA) exemption certificate exceptions, consider steps 1 to 12.

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian / Data Security Team for advice.

Step 1

The NHS BSA will email the exceptions spreadsheet to the designated person and then telephone the person with a password to unlock the data

Delete the columns with the titles

  • Award date
  • Initials
  • Award honours
  • Date of birth
  • anything after address number 3 (but not the postcode)
  • Partner’s award date
  • Partner’s initials
  • Welsh
  • any children after the third column

then

  • go to .

Step 2

To change the page to landscape and set the margins to 0

  • select ‘File’ on the toolbar
  • select ‘Page Setup’
  • select ‘Page’
  • select ‘Paper Size’
  • select ‘Landscape’
  • select ‘Margins’ and change the left and right margins to ‘0’
  • select [OK]
  • then
  • go to .

Step 3

To wrap the text and shrink down the columns to fit into the page break

  • highlight all the spreadsheet by selecting the blank box above the number ‘1’
  • select ‘Format’ on the toolbar
  • scroll down to ‘Cells’
  • select ‘Alignment’
  • select ‘Wrap Text’
  • select [OK]

Note: If the spreadsheet still does not fit on to one page, alter the columns until it fits.

  • print the sheet

then

  • go to .

Step 4

The spreadsheet will indicate the reason for the rejected data in the first column - for example, ‘error customer title’, ‘error postcode’ and, in the event of a possible duplicate child entry, the word ‘oracle’ will display.

  • Use the tax credits computer to check for Compliance activity. Follow the guidance in TCM0134420 

    • If there is not any Compliance activity or Compliance do not require the claim and you need to

    • correct the customer’s details, go to .
    • correct the customer’s address, go to .
    • remove a duplicate child, go to .

Step 5

Use Function VIEW APPLICATION

  • enter the customer’s NINO in the Key Entry Data screen
  • select the Latest checkbox
  • select [OK] and go through the screens using [Next] until the screen with the incorrect data is shown

Note: It may be possible at this stage to correct the information held on the computer where the correction is obvious - for example, a male customer whose title is missing or there is a space in the characters of the title.

* If the data has already been corrected or does not need amending 

* use Function MAINTAIN HOUSEHOLD NOTES to record a note to say that all the details are correct 

Note: You must follow the guidance in [TCM0152060](https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0152060) when you record the note and also follow the guidance in [TCM0152160](https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0152160).

* take no further action.

* If a correction can be made at this stage, go to .
* If the correction is not obvious and can not be made at this stage, go to .
* If the exception reports a surname error, go to .

Step 6

If the postcode held in the Postcode field of the address is not in the correct format, the data will be rejected

  • use Function AMEND APPLICATION, choosing the Correction option
  • enter the customer’s NINO in the Key Data screen
  • select the Latest checkbox
  • select [OK]. You will be taken to the Applicant Details screen

Note: If the Signals screen displays, select [OK].

  • select [Address]. You will be taken to the Address Change screen
  • remove the entry from the Postcode field
  • select [Advanced]. You will be taken to the Select Address screen

    • If the correct address (including the postcode) is not shown, go to .
    • If the correct address (including the postcode) is shown

    • select the correct address (including the postcode)
    • select [OK]. You will be taken back to the Applicant Details Screen
    • select [OK]. You will be taken to the Amend Finish screen
    • enter the date the notification of the change was received
    • select ‘Paper’ from the Source drop down menu
    • select ‘NTC error’ from the Reason drop down menu
    • select [OK]

    Note: If the message ‘The year you are changing has been finalised EOY do you wish to proceed?’ displays, the changes you are making will re-finalise the claim. You must follow the guidance in TCM0042260 before making any changes

    then

    • use Function MAINTAIN HOUSEHOLD NOTES to record the amended details

    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

To confirm that there is a duplicate child, compare the details shown on the NTC system with those shown on Child Benefit On Line (CBOL). To do this

  • use Function VIEW APPLICATION
  • enter the customer’s NINO in the Key Entry Data screen
  • select the Latest checkbox
  • select [OK]. You will be taken to the Application Summary screen
  • select ‘VH’ from the toolbar menu. You will be taken to the View Application History screen
  • select ‘Ch’ from the toolbar menu. You will be taken to the Children screen
  • make a note of the child details shown

then

  • go to .

Step 8

Use either CB04 or CB06 in CBOL and compare the information shown with the details you made a note of at .

  • If there is a duplicate child

    • follow the guidance in TCM0032280. When you are completing the Amend Finish screen in this guidance, if the following message displays ‘Date of birth for a child entered/changed PY finalised EOY’, select [OK]

    Note: If the history dates in the ‘Include From’ field differ for the duplicate child. Follow the guidance in TCM0034320 before completing the guidance in TCM0032280.

    • take no further action.
  • If there is not a duplicate child because

    • there are children (usually twins with similar names) or there is no trace on CBOL

    • use Function MAINTAIN HOUSEHOLD NOTES to record this

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

    • take no further action.

    • there is a different spelling of the name or the date of birth is different

    • follow the guidance in TCM0032000 or TCM0034000 
    • take no further action.

Step 9

Use Function AMEND APPLICATION, choosing the Correction option

  • enter the customer’s NINO in the Key Entry Data screen
  • select the All checkbox
  • select [OK]. You will be taken to the Applicant Details screen

Note: If the Signals screen displays, select [OK].

  • amend the relevant data
  • select [OK]. You will be taken to the Amend Finish screen
  • enter the date the notification of the change was received
  • select ‘Paper’ from the Source drop down menu
  • select ‘NTC error’ 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
    • use Function MAINTAIN HOUSEHOLD NOTES to record the amended details

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

    • you will not 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
    • use Function MAINTAIN HOUSEHOLD NOTES to record the amended details

    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 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

    • use Function MAINTAIN HOUSEHOLD NOTES to record the amended details

    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 10

If the correction is not obvious and can not be made at this stage, use the Access to DWP Data (ADD) system or the Taxpayer Business Service (TBS) to trace the incorrect data.

  • If the incorrect data is traced, amend the relevant data. Follow the relevant Changes guidance.
  • If the incorrect data can not be traced

    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘General’ category to enter the following

    ‘TCMZ NHS BSA Exemption Certificate exception incorrect data cannot be traced’

    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 11

If the exception reports a surname error (usually because the surname is more than 30 characters long)

  • email the originator of the spreadsheet with the customer’s full name held on the tax credits computer and tell them that the customer has a long surname. The NHS BSA will issue an Exemption Certificate and the exception will not appear again for this reason
  • take no further action.

Step 12

If the correct postcode can not be traced, you may be able to find the correct postcode in ADD or TBS.

  • If you can not trace the postcode, use Function AMEND APPLICATION, choosing the Correction option and go to the Applicant Details screen

    • select [Address]. You will be taken to the Address Change screen
    • remove the postcode from the Postcode field
    • select [Advanced]. You will be taken to the Select Address screen
    • If the address is correct, select the address
    • select [OK]. You will be taken to the Amend Finish screen
    • enter the date the notification of the change was received
    • select ‘Paper’ from the Source drop down menu
    • select ‘Change of Circumstances’ from the Reason drop down menu

    then

    • select [OK].
  • If you are able to trace the postcode or there is a different postcode held on ADD or TBS

    • amend the postcode. Follow the guidance in TCM0036040 
    • take no further action.
  • If the customer has a foreign address

    • email the originator of the spreadsheet stating that the customer is resident abroad. The NHS BSA will need to decide how they manage these cases
    • take no further action.

Note: Once you have dealt with all the exceptions, the customer’s details will be automatically selected on the next monthly extract.