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HMRC internal manual

Tax Credits Manual

Renewals: Annual Declaration - sifting correspondence - Netherton only

Background

If an attachment is received with a TC603D form, it can not be captured by Rapid Data Capture (RDC). These forms are collected at regular intervals by Netherton managers and distributed for sifting.

The renewal forms are sifted and if possible the attachments are re-directed appropriately and the renewal forms can be sent back to be captured by RDC.

Some renewal forms have to be manually captured if they are badly damaged.

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

Take a box of work from the trolley ensuring the oldest date is taken first

  • remove the renewal form and attachments from the envelope ensuring nothing is left in the envelope
    Note: If a tax credits notes booklet has been returned, check each page for any additional information or correspondence containing customer information.
  • check all pages on the renewal form and remove any adhesive notes and small pieces of correspondence containing customer information
    Note: If the tub contains recorded and/or special delivery envelopes, complete the ‘Delivery’ spreadsheet with all the relevant details.
  • go to Step 2.

Step 2

Check all the pages to determine if the customer has written any additional information on the TC603R Notes or provided any additional correspondence.

If the claimant has not written on the form TC603R Notes or provided additional information

  • tear the TC603R Notes into four pieces and dispose of in protectively marked waste
  • go to Step 14.

If the claimant has written additional information on the form TC603R Notes or provided additional correspondence, go to Step 3.

Step 3

Check if the additional information or correspondence is a notification of death or a death certificate.

If the additional information or correspondence is a notification of death or a death certificate

  • date stamp the renewal form and correspondence in red ink using the post received date on the header sheet
    Note: Do not stamp any items to be returned to the customer.
  • take a copy of the renewal form
  • put all the correspondence and the copy of the renewal form back in the envelope
  • place the envelope and contents in the ‘Priority One’ tray
  • send the original renewal form for RDC or manual capture
  • take no further action.

If the additional information or correspondence is not a notification of death or a death certificate, go to Step 4.

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Step 4

Check if the correspondence is a valuable item.

If the correspondence is a valuable item

  • date stamp the renewal form in red ink using the post received date on the header sheet
    Note: Do not date stamp the valuable item.
  • take a copy of the renewal form place the copy of the renewal form and contents back in the envelope
  • date stamp the envelope using the post received date on the header sheet
  • pass the envelope and contents to the Valuables handler
  • send the original renewal form for RDC or manual capture
  • take no further action.

If the correspondence is not a valuable item, go to Step 5.

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Step 5

Check if the additional information or correspondence is a notification of a change of name, address or bank account.

If the additional information or correspondence is a notification of a change of name, address or bank account

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available, write the date of birth on top of the correspondence in pencil if this is not already present
  • date stamp the renewal form and correspondence in red ink using the post received date on the header sheet
    Note: Do not date stamp any items to be returned to the customer.
  • take a copy of the renewal form
  • place the copy of the renewal form and correspondence back in the envelope
  • send the original renewal form for RDC or manual capture
  • go to Step 6.

If the additional information or correspondence is not a change of name, address or bank account, go to Step 7.

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Step 6

Check whether the customer has ticked ‘yes’ at part 3 of the form TC603D and indicated the correspondence refers to the change or indicated this anywhere on the renewal form.

If the customer has ticked ‘yes’ and has indicated the change

  • apply the changes. Following the relevant Changes guidance in TCM0030000
    then
  • return to this step and manually capture the Annual Declaration. For how to do this, use TCM1000015
    Note: When manually capturing the Annual Declaration, enter a tick in the ‘Yes’ SOC Correct’ box.
  • close the document on DMS. For how to do this use TCM1000037
  • take no further action.

If the customer has not ticked ‘yes’ or indicated the change

  • apply the changes. Following the relevant Changes guidance in TCM0030000
  • go to Step 13.

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Step 7

Check if the additional information or correspondence is for any other changes.

If the additional information or correspondence is for any other changes

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • date stamp the renewal form and correspondence in red ink using the post received date on the header sheet
  • go to Step 8.

If the additional information or correspondence is not for any other changes, go to Step 9.

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Step 8

Check whether the customer has ticked ‘yes’ at part 3 of the form TC603D and indicated the correspondence refers to the change or indicated this anywhere on the renewal form.

If the customer has ticked ‘yes’ and has indicated the change and the change is for PY

  • date stamp the correspondence with the ‘SoC’ date stamp
  • place the correspondence in the ‘Renewals CoC’ tray
  • go to Step 13.

If the customer has ticked ‘yes’ and has indicated the change and the change is for CY

  • date stamp the correspondence with the ‘SoC’ date stamp
  • place the correspondence in the ‘Renewals CoC’ tray
  • go to Step 13.

If the customer has ticked ‘no’ or left the box blank and has indicated the change and the change is for PY

  • date stamp the correspondence and TC603D with the ‘SoC’ date stamp
  • place both the correspondence and TC603D in the ‘Renewals CoC’ tray
  • take no further action.

If the customer has ticked ‘no’ or left the box blank and has indicated the change and the change is for CY

  • date stamp the correspondence with the ‘SoC’ date stamp
  • place the correspondence in the ‘Renewals CoC’ tray
  • go to Step 13.

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Step 9

Check if the correspondence is a P60 or final payslip?

If the correspondence is a P60 or final payslip, go to Step 10.

If the additional information or correspondence is not a P60 or final payslip, go to Step 11.

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Step 10

Check the renewal form to determine if the income details are present, not present or different to those provided on the P60 or final payslip.

If the income details are present on the renewal form and are the same as the P60 or final payslip

  • make a note of the correct address for the customer. For how to do this, use TCM1000005
  • set aside the correspondence for ‘Return to customer’ action
  • go to Step 13.

If the income details are not present on the renewal form

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • place the form P60 in the ‘Income not present’ tray
  • go to Step 13.

If the income details are higher to those on the renewal form

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • place the form P60 or final payslip and the renewal form in the ‘Income is different’ tray
  • take no further action.

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Step 11

Check if the additional information or correspondence relates to another HMRC department or TCO/CBO work task.

If the additional information or correspondence relates to Health in Pregnancy Grant, Self Assessment, Construction Industry, Stamps or new claims for tax credits

  • date stamp the correspondence in red ink using the post received date on the header sheet
  • pass to the relevant team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • go to Step 13.

If the additional information or correspondence relates to any other HMRC department or TCO/CBO work task

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • date stamp the correspondence in red ink using the post received date on the header sheet
  • place TCO correspondence in the ‘Preston Post Room’ tray
  • place CBO correspondence in the ‘CBO’ tray
  • go to Step 13.

If the additional information or correspondence does not relate to another HMRC department or TCO/CBO work task, go to Step 12.

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Step 12

If the correspondence is non-relevant post because it does not relate to another HMRC department or TCO/CBO work task

  • make a note of the correct address for the customer from function ‘Amend Application Correction’. For how to do this, use TCM1000005
  • set aside the correspondence for ‘Return to customer’ action
  • go to Step 13.

If you can not identify what the correspondence is or what you should do with it, ask your manager for advice and start this guidance again.

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Step 13

Note: Renewal forms that have damaged barcodes, burnt pages or have been badly damaged can not be captured by RDC and must be manually captured.

If the renewal form can be captured by RDC, go to Step 14.

If the renewal form can not be captured by RDC

  • date stamp the renewal forms in red ink in the top right hand corner
  • place the renewal form in the ‘Manual Capture’ tray
  • take no further action.

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Step 14

When sending a renewal form for RDC

  • check all the attachments have been removed
  • initial and date the header sheet
  • put the renewal form back in the grey box for scanning with the header sheet on the top
  • take no further action.