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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Payment: potential entitlement: potential entitlement - review queries - CSSG only (AG)

To deal with an enquiry from a customer or a referral from Post Room Team 4 about a potential entitlement shown on the customer’s award notice or renewals notice, consider steps 1 to 20.

Step 1

Before continuing with this guidance, follow the guidance in TCM0138020

then

  • use Function VIEW APPLICATION
  • enter the customer’s NINO in the Key Entry Data screen
  • select the Latest checkbox
  • select [OK]
  • go to .

Step 2

If

  • you receive the error message ‘No match found’, go to .
  • you receive the error message ‘No award details found’, go to .
  • any other circumstances apply, go to .

Step 3

If you receive the error message ‘No match found’

  • select [OK] on the error message. You’ll be taken back to the Key Entry Data screen
  • select [Trace]. You’ll be taken to Function TRACE CITIZEN. Follow the guidance in TCM1000115 

then

* If you have traced the customer, go to .
* If you haven’t traces the customer

* place the correspondence in confidential waste
* take no further action.

Step 4

If you receive the error message ‘No award details found’, there is no award for the customer

  • place the correspondence in confidential waste
  • take no further action.

Step 5

Check why you’ve received the request to release the potential entitlement. If it’s because

  • the customer has requested release of the potential payment due to hardship, go to .
  • the customer has other issues or multiple issues including the release of the potential payment, go to .

Step 6

Use Function MAINTAIN POTENTIAL ENTITLEMENT to view any potential entitlement or potential payment details for the customer.

  • If you receive the error message ‘Potential entitlement details cannot currently be displayed’, go to .
  • If you receive the error message ‘No potential entitlement details found’, go to .
  • If you’re taken to the Maintain Potential Entitlement screen, go to .

Step 7

This message will be displayed when the award hasn’t been fully processed.

  • If you have the customer on the phone

    • inform them that you can’t give them any information until the claim has been processed
    • check the award status each day until it has been processed

    then

    • go back to .
  • If you’re dealing with correspondence from the customer

    • retain the casepapers on your desk
    • BF the case for five days and re-check that it’s been processed

    Note: If the five-day BF period has passed, keep checking every day until it’s been processed.

    then, once the case is processed

    • go back to .

Step 8

The error message ‘No potential entitlement details found’ will be displayed when there isn’t any current or historical potential entitlement for the award

  • If the customer doesn’t have an award notice showing ‘Potential Payment’

    • tell the customer that there isn’t any potential entitlement for their award

    then

    • go to .
  • If the customer has an award notice showing ‘Potential Payment’, check the earlier awards to determine if any potential entitlement exists. To do this

    • use Function MAINTAIN POTENTIAL ENTITLEMENT
    • 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 each version to check if a potential entitlement exists

    • If potential entitlement exists, go to .
    • If potential entitlement doesn’t exist, tell the customer that potential entitlement doesn’t exist on their claim and then go to .

Step 9

Use Function MAINTAIN HOUSEHOLD NOTES to check for the following messages

  • If the message ‘TCMZ Request to release potential entitlement, referral to CSSG dd/mm/yy’ is shown, go to .
  • If the message ‘TCMZ Enquiry regarding potential entitlement, TC937 issued to customer dd/mm/yy’ is shown, go to .
  • If neither message is shown, go to .

Step 10

Use Function MAINTAIN POTENTIAL ENTITLEMENT and go to the Maintain Potential Entitlement screen to gather the information required to answer the customer’s query

then, if you need to view details of any in-year overpayments on the award

  • select [View Overpayment]. You’ll be taken to the View Overpayment screen in Function VIEW OVERPAYMENT
  • select [Details]. You’ll be taken to the View Overpayment - In Year or Cross Year screen, where you’ll be able to view the overpayment details

Note: To determine if a previous potential payment has been released in the award period, check the Potential Entitlement History box. The Reason for Change will display ‘Release Manual’ or ‘Release Final’.

Note: For additional assistance in dealing with the customer’s query, follow the information in the ‘Answers’ on this subject in the tax credits pages of the Customer Adviser Guide.

* If there’s a potential payment on the award, go to .
* If the potential entitlement has previously been released, go to .
* If there’s a potential entitlement amount but the potential payment amount has been reduced to 0 (zero), go to .

Step 11

If there is a potential payment on the award and

  • form TC937 hasn’t been issued

    • issue form TC937 to the customer
    • where there are other issues including the release of a potential payment (but not including hardship), respond to all the customer’s issues in the normal manner and include the potential payments paragraph from form TC937 in the relevant letter from the computer

    then

    • go to .
  • form TC937 has previously been issued, go to .
  • it’s during the renewal period and the award is finalised, go to .
  • it’s during the renewal period, the award isn’t yet finalised, and the request was received between 15 March and the date the renewal pack was issued, go to .

Step 12

If you’re

  • speaking to the customer on the phone, go to .
  • dealing with written correspondence, go to .

Step 13

Use Function MAINTAIN POTENTIAL ENTITLEMENT to provide the customer with the details they are querying. If the customer

  • is happy with your explanation, end the phone call and take no further action.
  • Is happy with your explanation but wishes to dispute an overpayment

    • follow the guidance in TCM0226220.
  • tells you they’re experiencing hardship

    then

    • go to .

Step 14

If you

  • are dealing with written correspondence and the customer isn’t happy with the response they received on the form TC937 or they’re experiencing hardship, follow the guidance in TCM0234080.
  • receive a letter which shows evidence of hardship and includes the release of a potential payment, follow the guidance in TCM0234080.

Step 15

If

  • you’re speaking to the customer on the phone

    • explain that the potential entitlement has already been released and then go to .
  • you’re working from written correspondence, check if there’s a Manual Correspondence marker on the Application Summary screen within Function VIEW APPLICATION

    • If there’s a Manual Correspondence marker, contact the Manual Correspondence Team for advice.
    • If any other circumstances apply

    • complete a standard letter using the CSSG database paragraphs to explain that the potential entitlement has already been released
    • send the completed letter to the customer

    then

    • go to .

Step 16

If

  • you’re speaking to the customer on the phone

    • explain that the potential entitlement has been reduced to zero due to an in-year overpayment so there isn’t an amount currently due

    then

    • go to .
  • you’re working from written correspondence, check if there’s a Manual Correspondence marker on the claim on the Application Summary screen within Function VIEW APPLICATION

    • If there is a Manual Correspondence marker, contact the Manual Correspondence Team for advice.
    • If any other circumstances apply

    • complete a standard LFC to explain that the potential entitlement has been reduced due to an in-year overpayment on the customer’s award
    • send the completed LFC to the customer

    then

    • go to .

Step 17

Use Function VIEW HOUSEHOLD ACCOUNT

  • go to the View Award Period Summary screen for the appropriate award
  • check if the potential payment has already been released
  • explain to the customer that we have done one of the following

    • released the potential payment in full
    • used the potential payment to pay off their overpayment in the current year and paid them any remaining balance
    • used the potential payment to pay back the current year overpayment in full

then

  • go to .

Step 18

If the award isn’t yet finalised and the request was received between 15 March and the date the renewal pack was issued

  • complete the CSSG reply LFC with the appropriate line to take included
  • send the CSSG reply letter to the customer

then

  • go to .

Step 19

Use Function MAINTAIN HOUSEHOLD NOTES to enter the following, as appropriate

‘TCMZ Request to release potential entitlement, TC937 issued to customer dd/mm/yy’

‘TCMZ Customer query resolved on potential payment, dd/mm/yy’

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

then

  • go to .

Step 20

Link together all the documents for the case and send them to remote storage. Follow the guidance in TCM0074140.