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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Renewals - Annual Declaration (capture): Annual Declaration - manual capture

Checklist

Before you follow this guidance, make sure you

  • follow the guidance in TCM0262120
  • 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.

Background

This process is for capturing Annual Declarations (form TC603D or TC603D2) manually, which have not been captured through Rapid Data Capture (RDC).

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

Access the correct household. For how to do this, use TCM1000006.

If the message ‘No match found’ displays

  • re-enter the barcode or NINO
  • go to .

If you receive the warning message ‘You are not authorised to access some of the data for this customer, please refer to the responsible MU’

  • follow the guidance in TCM0068160
  • if you are able to work the case, go to .

If you receive the warning message ‘Access denied. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) ’

  • refer the case to SMU. For how to do this, use TCM0068160
  • take no further action.

If the message ‘This barcode has been superseded’ displays, go to .

Note: This means that a later version of the Annual Declaration has been issued and this Annual Declaration does not need to be captured.

If the message ‘There are no outstanding declarations for this household’ displays, go to .

If an Annual Declaration has already been received and captured

  • complete form TC648 and attach it to the Annual Declaration
  • send it to the Manage Finalisation Team
  • update Household Notes with the message SW10 from TCM0172080. For how to do this, use TCM1000001
  • take no further action.

If there are not any messages, go to .

Step 2

If the ‘Superseded’ message displays

Note: This means that a later version of the Annual Declaration has been issued and this Annual Declaration does not need to be captured.

  • send the documents to storage. Follow the guidance in TCM0074140
  • take no further action.

If the ‘No Match’ message displays after re-entering the barcode or NINO

  • send the documents to storage. Follow the guidance in TCM0074140
  • take no further action.

Step 3

Check the paper version of the Annual Declaration.

If the Annual Declaration is blank

  • update Household Notes with the message SW12 from TCM0172080. For how to do this, use TCM1000001
  • take no further action.

If the Annual Declaration is not blank, go to .

Step 4

Check the Annual Declaration. For how to do this, use TCM1000043.

If an Annual Declaration is not shown in the Declarations box, go to .

If one or more Annual Declarations are shown in the Declarations box

  • determine which one is the original. For how to do this, use TCM1000011
  • go to .

Step 5

If the information held on the original Annual Declaration is the same as the paper copy of the Annual Declaration

  • update Household Notes with the message SW11 from TCM0172080. For how to do this, use TCM1000001
  • send the documents to storage. Follow the guidance in TCM0074140
  • take no further action.

If the information held on the original Annual Declaration is different to the paper copy of the Annual Declaration, go to .

Step 6

Complete form TC648

  • attach it to the Annual Declaration
  • send it to the TCO Manage Finalisation Team
  • update Household Notes with the message SW12 from TCM0172080. For how to do this, use TCM1000001
  • take no further action.

Step 7

Check Household Notes to determine if the case is a genuine Complex case. For how to do this, use TCM1000067.

If the case is a genuine Complex case

  • send any correspondence to the International Team
  • take no further action.

If the case is not a genuine Complex case, go to .

Step 8

Enter the income and/or benefits. For how to do this, use TCM1000015

Note: If the customer has indicated that the income figures are in a foreign currency you will need to convert the currency to British Pounds. For how to do this, use TCM1000461.

Note: If the customer has not provided you with an annual income figure you will need to multiply the income figure provided to make it an annual one. For how to do this, use TCM1000462.

Note: If there are figures available from RTI these figures will have been pre populated on the S17 screen with a status of ‘R’.

  • go to .

Step 9

If a change of circumstances is attached to the Annual Declaration and you are working a Mismatch case

  • send the case to the Mismatch Team
  • take no further action.

If a change of circumstances is attached to the Annual Declaration and you are working in any other area

  • complete the CoC template
  • send it to the CoC Team

Note: You must select ‘No’ in the ‘SOC’ checkbox.

  • go to .

If there are no change of circumstances attached to the Annual Declaration, go to .

If there are no change of circumstances attached to the Annual Declaration, but the customer has not ticked either Yes or No to the statement of circumstances question

Note: Where a customer does not indicate they have any change of circumstances to report by leaving the SOC question blank, you can accept that the customers circumstances are correct.

Note: You must select ‘No’ in the ‘SOC’ checkbox.

  • go to .

Step 10

If one of the following messages displays

‘Income from Social Security Benefits for applicant 1 or 2 exists for PY-1, therefore Taxable Social Security Benefits should be greater than zero’

‘Income from employment for applicant 1 or 2 exists for PY-1, therefore earnings should be greater than zero’

‘Income from self-employment for applicant 1 or 2 exists for PY-1, therefore self-employed income should be greater than or equal to zero’

‘Benefits (IS/JSA/PC), or Taxable Social Security benefits, or earnings, or self employed income, or other income must be present for the household. Do you wish to proceed?’

  • select ‘Yes’
  • update Household Notes to record any action you have taken. For how to do this, use TCM1000001
  • send the documents to storage. Follow the guidance in TCM0074140
  • take no further action.

If none of the messages above display, go to .

Step 11

If either of the following messages display

‘Applicant 1 PY Earned Income must be supplied where PY RTI Earned Income exists. Do you wish to proceed?’

‘Applicant 2 PY Earned Income must be supplied where PY Earned Income exists. Do you wish to proceed?’

  • select ‘Yes’
  • go to .

If none of the above messages display, go to .

Step 12

If any of the following messages display

‘Applicant 1 PY Earned Income is less than PY RTI Earnings minus £500. Do you wish to override this compatibility failure?’

‘Applicant 2 PY Earned Income is less than PY RTI Earnings minus £500. Do you wish to override this compatibility failure?’

‘Household Other Income is less than PY RTI Occ Pen minus £3000. Do you wish to override this compatibility failure?’

‘Household breakdown case and Other Income is less than Applicant 1 PY RTI Occ Pen minus £3000. Do you wish to override this compatibility failure?’

‘Household breakdown case and Other Income is less than Applicant 2 PY RTI Occ Pen minus £3000. Do you wish to override this compatibility failure?’

  • select ‘No’
  • repeat this action if any other of the above messages display
  • go to .

If none of the above messages display, go to .

Step 13

If the following message displays

‘PY-1 incompatibility failure exists against the declaration’

  • select ‘No’
  • update Household Notes to record any action you have taken. For how to do this, use TCM1000001
  • send the documents to storage. Follow the guidance in TCM0074140
  • take no further action.

If any other message displays

Note: This only includes any messages other than those noted above.

  • select ‘Yes’ or ‘OK’, as appropriate
  • update Household Notes to record any action you have taken. For how to do this, use TCM1000001
  • send the documents to storage. Follow the guidance in TCM0074140
  • take no further action.