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HMRC internal manual

Tax Credits Manual

Renewals - Annual Declaration (capture): Annual Declaration - February 1 to April 5 - Netherton only


Before you follow this guidance, make sure

  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu.


If Fujitsu staff receive an Annual Declaration between 1 February and 5 April, they will pass the Annual Declaration to HMRC staff for their consideration.

This guidance must be followed by the Rapid Data Capture (RDC) Processing Centre at Netherton when they receive an Annual Declaration between 1 February and 5 April.

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 if the Annual Declaration has an attachment.

If the Annual Declaration does have an attachment 

  • sift the Annual Declaration and the attachment. Follow the guidance in TCM0254180 
  • return to this guidance and go to Step 2.

If the Annual Declaration does not have an attachment, go to Step 2.

Step 2

Check if the 1st Specified Date (1SD) has passed. For how to do this, use TCM1000002 

If the 1SD has passed, go to Step 3.

If the 1SD hasn’t passed, go to Step 4.

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Step 3

Complete form TC648

  • make a note that the 1SD has passed and record the following

‘Annual Declaration received from 1 February to 5 April’

  • attach this to the Annual Declaration
  • send the form TC648 and the attached Annual Declaration to the TCO Manage Finalisation Team

Note: Make sure a received date stamp is on the Annual Declaration.

  • update household notes with the message SW05 from TCM0172080. For how to do this use TCM1000001 
  • take no further action.

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Step 4

Check if the Annual Declaration suitable for scanning.

If the Annual Declaration is suitable for scanning, go to Step 5.

If the Annual Declaration is not suitable for scanning, follow the guidance in TCM0254040.

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Step 5

Pass the Annual Declaration back to the RDC staff for scanning

  • take no further action.