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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Renewals - Annual Declaration (general): Annual Declaration - February 1 to April 5 - Manage Finalisation Team only

Background

This guidance must only be followed by the Manage Finalisation Team when they receive an Annual Declaration between 01 February and 05 April.

Checklist

Before you follow this guidance, make sure

  • you follow the guidance in TCM0138020 
  • you follow the guidance in TCM0262120 
  • 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.

Guidance

To deal with an Annual Declaration that has been received between 1 February and 5 April, consider the following steps.

Step 1

Check if the status of the claim is finalised. For how to do this, use TCM1000025.

If the status of the claim is finalised, go to .

If the status of the claim is not finalised, go to .

Step 2

If the customer has income and/or benefit details for PY and/or PY-1

Note: If the customer has provided you with an income figure that is not a yearly income figure, multiply the income figure provided to make it a yearly amount. For how to do this, use TCM1000462.

  • capture the correct declaration details. For how to do this, use, TCM1000015 

Note: Make sure that the PY or PY-1 details are entered into the relevant applicant 1 and/or applicant 2 fields.

  • update Household Notes with the message SG31 from TCM0172060. For how to do this, use TCM1000001 
  • take no further action.

If the customer did not have any income for PY and/or PY-1 and they were not in receipt of any benefits for the whole of the award period

  • capture the declaration without any income

Note: This will then generate an Unprocessed S17 Incomplete Worklist item.

Note: If the customer is self employed and has entered a zero in this field, you should also enter a zero on the system.

  • update Household Notes with the message SG31 from TCM0172060. For how to do this, use TCM1000001 
  • take no further action.

Step 3

Compare the information on the Annual Declaration with the information held on the system. For how to do this, use TCM1000005.

If the information on the system is the same as the information on the Annual Declaration

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

If the information on the system is not the same as the information on the Annual Declaration 

  • follow the guidance in TCM0042280 to see if you can make the change. Then if you can make the change, follow the guidance in TCM0042260 
  • take no further action.