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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 - manual duplicate Annual Declaration (AG)

To manage the return of a duplicate Annual Declaration that can’t be manually-captured, consider steps 1 to 7.

Step 1

Use Function VIEW S17 DETAILS

  • go to the Current Position screen for the award period you’re dealing with
  • using the information shown in the Status field, make a note of whether the status of the award is

    • ‘Finalised’
    • ‘Auto Renewed’

    or

    • ‘Terminated’
  • select the original Annual Declaration in the Declarations field
  • select [Details]. You’ll be taken to the Declaration Details screen
  • then, if you’re dealing with

    • a PY Annual Declaration received from the Manual Capture Team between 6 April and the 1st Specified Date (1SD), go to .

    Note: The 1SD is shown on the right hand side of the screen.

    • a reply to a previous enquiry received between 6 April and the 1SD, go to .
    • a PY Annual Declaration received from the Manual Capture Team between the 1SD and 5 April

    • If the award status is ‘Terminated’, follow the guidance in TCM0262260.
    • If the award status isn’t ‘Finalised’, ‘Auto Renewed’ or ‘Terminated’, go to .
    • If the award status is ‘Finalised’ or ‘Auto Renewed’, go to .

    • a reply to a previous enquiry that is received between the 1SD and 5 April, go to .
    • an expired clerical BF date, go to .

Note: If you’re dealing with an Annual Declaration from an earlier period than PY, select the corresponding period of the claim when using any of the screens that are detailed in this guidance.

Step 2

On the Declaration Details screen that shows the information that the customer has provided on the original Annual Declaration

  • compare the information provided by the customer on the duplicate paper Annual Declaration against those details that were previously provided on the original Annual Declaration

    • If the information held on the original Annual Declaration on the computer is the same as the information on the duplicate paper Annual Declaration, go to .
    • If the information held on the original Annual Declaration on the computer isn’t the same as the information on the duplicate paper Annual Declaration and it’s before the 1SD, phone the customer and confirm which information is correct. Follow the guidance in TCM0094080

    • If you are able to contact the customer by phone and they confirm which information is correct, go to .
    • If you aren’t able to contact the customer by phone, go to .

    • If the information held on the original Annual Declaration on the computer isn’t the same as the information on the duplicate paper Annual Declaration and it’s after the 1SD, phone the customer and confirm which information is correct. Follow the guidance in TCM0094080

    • If you are able to contact the customer by phone and they confirm which information is correct, follow the guidance in TCM0042260.
    • If you aren’t able to contact the customer by phone, go to .

Step 3

Complete form TC664

  • ask the relevant questions where contradictory information has been provided
  • issue the form TC664 to the customer
  • BF the case for 30 days to await a reply

then

  • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following and the questions you have asked. Include the BF date in the note

‘SN29 - TC664 sent to customer for missing information’

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

  • take no further action.

Step 4

Use Function VIEW HOUSEHOLD NOTES to establish whether or not the information required has been received and whether or not a reminder needs to be issued to the customer

  • If the required information has been received and entered in Household Notes and it’s before the 1SD, go to .
  • If the duplicate Annual Declaration was received before the 1SD and the customer has confirmed that the information given was correct but their reply was only received after the 1SD, apply the change. Follow the relevant Changes guidance.
  • If the required information has been received and entered in Household Notes and it’s after the 1SD, follow the guidance in TCM0042260.
  • If a reminder needs to be issued

    • issue reminder form TC664R to the customer
    • set another clerical BF date of 14 days in the future
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SS04 - TC664R sent BF (DD/MM/YY)’

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

    • take no further action.
  • If a reminder has already been issued and the required information hasn’t been received, go to .

Step 5

Check that the information on the duplicate paper Annual Declaration is correct. If

  • it is correct and the status of the PY claim is that it hasn’t been finalised - for example, the Annual Declaration hasn’t been used to finalise a PY claim

    • amend the details held in Function CAPTURE RENEWAL DECLARATION. Follow the guidance in TCM0254040

    then

    • go to .
  • it is correct and the status is that the PY claim has been finalised

    • amend the details that were provided on the original Annual Declaration, on the computer with the details provided on the duplicate paper Annual Declaration. To amend the details follow the relevant Changes guidance

    then

    • go to .
  • it isn’t correct and this information won’t be considered, therefore the original Annual Declaration is correct and the status is that the PY claim hasn’t been finalised, go to .
  • it isn’t correct and this information won’t be considered, therefore the original Annual Declaration is correct and the status is that the PY claim has been finalised, go to .
  • it isn’t correct and the original Annual Declaration is also incorrect and the customer has now provided correct information

    • amend the details of the original Annual Declaration to include the correct details provided by the customer. Follow the guidance in TCM0254040 (if the award isn’t finalised) or the relevant Changes guidance (if the award is finalised)

    then

    • go to .

Step 6

Use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the action you’ve taken.

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

  • If you do have any correspondence, go to .
  • If you don’t have any correspondence, take no further action.

Step 7

If the correspondence is a P60 or payslips

  • complete TC1038 letter
  • send correspondence and letter to customer
  • update household notes
  • no further action.

If any other correspondence send to storage, follow the guidance in TCM0074140.