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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Payment - overpayments (A-C): Overpayments - cashcheques posted to wrong year

Version 2.0

Changes to previous version - amended guidance. Amendments to all paragraphs and new steps 6 to 9.

Checklist

Before you follow this guidance, make sure

  • you’re in the AMBS O/P Recovery Maintainer user role
  • (if you’re working an overpayment case) you follow the guidance in relevant guidance listed below

Background

Use this guidance if, during your investigation of a disputed overpayment or during a review of a previous disputed overpayment case, you identify that a cashcheque has been posted to the wrong year.

Where cashcheque posting corrections are required on a case prior to a dispute or review being worked and recovery of the overpayment has been suspended, unless the suspension is lifted before the correction is applied, an underpayment will be incorrectly-created when the award re-profiles, resulting in an incorrect payment being issued to the customer.

Guidance

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 or Data Security Team for advice.

Step 1

Check Household Notes for any recent messages indicating the giros or cashcheques have already been reposted. For how to do this, use TCM1000067.

If the giros or cashcheques haven’t already been reposted, go to .

If the giros or cashcheques have already been reposted

  • refer the correspondence or case papers to the person or team working the case or if you are unable to locate the person or team working the case, send the correspondence or case papers to storage. Follow the guidance in TCM0074140
  • update Household Notes with the appropriate message, either PU01 or PU02 from TCM0168040. For how to do this, use TCM1000001
  • take no further action.

Step 2

If you’re following this guidance for the first time, go to .

If you’re dealing with an expired BF date awaiting advice from the Technical Advice Line Liaison Officer (TALLO) because a previous remission has been taken into account, go to .

If you’re dealing with a reply from Technical Advice Line (TAL) telling you that the cashcheques have been moved, go to .

Step 3

Check if a payment schedule has been created for the year the cashcheque needs moving to. For how to do this, use TCM1000074.

If a payment schedule has been created, go to .

If a payment schedule hasn’t been created, a referral can’t be made to move the cashcheque

  • update Household Notes using the ‘Payments’ category with the message PU03 from TCM0168040. For how to do this, use TCM1000001
  • take no further action.

Step 4

Make a note of the following in the Notes box on the ‘Overpayments worksheet’

  • the year the cashcheques have been incorrectly posted to
  • the year the cashcheques need moving to
  • the amount of each cashcheque

then

  • go to .

Step 5

Retrieve from the casepapers the form TC648 that has the suspension details recorded on it. Follow the guidance in TCM0074060

Note: If function ‘Make Remission’ was used to suspend the overpayment and if there was any remission already in place, these amounts should have been recorded on the form TC648 when suspension action was taken.

If the overpayment recovery was not suspended, go to .

If the overpayment recovery was suspended by using function ‘Maintain Dispute’, go to .

If the overpayment recovery was suspended by using function ‘Make Remission’, go to .

If a previous remission was also taken into account

  • refer the case to your Technical Advice Line Liaison Officer (TALLO) for further advice
  • BF the case until a reply a received from your TALLO
  • take no further action.

Step 6

If you work on a Customer Service and Support Group (CSSG) Team

  • remove the dispute suspension. For how to do this, use TCM1000148
  • go to .

If you don’t work on a Customer Service and Support Group (CSSG) Team

  • check Household Notes to locate the caseworker at CSSG. For how to do this, use TCM1000067
  • contact the caseworker to determine if you can continue your action
  • go to .

Step 7

If the CSSG caseworker says you can continue with your action

  • remove the dispute suspension. For how to do this, use TCM1000148
  • go to .

If the CSSG caseworker says you can’t continue with your action

  • send the correspondence or casepapers to the caseworker at CSSG
  • take no further action.

Step 8

Check whether any remission has been made on the award and make a note of the date the remission was made. For how to do this, use TCM1000388

If there has not been any remission made on the award, go to .

If there has been some remission made on the award, go to .

Step 9

Check the date the giro or cashcheque was posted to the award. For how to do this, use TCM1000387

  • compare the date the remission was made with the date the giro or cashcheque was posted to the award.

If the remission was made before the date the giro or cashcheque was incorrectly posted

  • complete the Giro reallocation referrals (Excel 30KB) template
  • send the template to your TALLO noting on your email

‘Please note the giros to be moved were posted on a date that was after the remission’

  • set a clerical BF date of ten working days to await confirmation from your TALLO that the giros or cashcheques have been moved
  • update Household Notes using the ‘Payments’ category with the message OD27 from TCM0166020. For how to do this, use TCM1000001
  • take no further action.

If the remission was made after the date the giro or cashcheque was incorrectly posted

  • complete the Giro reallocation referrals (Excel 30KB) template
  • send the template to your TALLO noting on your email

‘Please note the giros to be moved were posted on a date that was before the remission’

  • set a clerical BF date of ten working days to await confirmation from your TALLO that the cashcheques have been moved
  • update Household Notes using the ‘Payments’ category with the message OD27 from TCM0166020. For how to do this, use TCM1000001
  • take no further action.

Step 10

Complete the Giro reallocation referrals (Excel 30KB) template

  • send the template to your TALLO
  • set a clerical BF date of ten working days to await confirmation from your TALLO that the cashcheques have been moved
  • update Household Notes using the ‘Payments’ category with the message OD27 from TCM0166020. For how to do this, use TCM1000001
  • take no further action.

Step 11

When your TALLO notifies you that the giros or cashcheques have been moved

  • check that the giros or cashcheques have been moved to the correct year using the information from the ‘Overpayments worksheet’. For how to do this, use TCM1000387.

If the cashcheques have now been moved to the correct year, return to the step at which you left the guidance and continue with your action.

If the cashcheques have not been moved to the correct year

  • return the ‘Giro reallocation referrals’ template to your TALLO and notify them of the errors
  • BF the case again until you’re notified the cashcheques have been moved.