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HMRC internal manual

Tax Credits Manual

Renewals - Annual Declaration (general): Annual Declaration - record as not served

Checklist

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.

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

Consider the reasons given on the referral or correspondence for marking the Annual Declaration as ‘Not Served’.

If the reason is a family break up, send the referral or correspondence to the team dealing with referrals for ‘Family break up in the renewal period’.

If the reason is the customer has misplaced or badly damaged the Annual Declaration, follow the guidance in TCM0184140.

If there is any other reason, go to Step 2.

Step 2

Check what date the Annual Declaration was issued to the customer. For how to do this, use TCM1000104.

If a date of issue is not shown, go to Step 3.

If a date of issue is shown

  • make a note to show whether the ‘Inhibited’, ‘Compliance’ or ‘SCO’ marker has been set
  • go to Step 4.

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Step 3

Check whether the ‘RLS’ signal has been set. For how to do this, use TCM1000105.

If the ‘RLS’ signal has been set

  • do not issue the Annual Declaration to the customer
  • update Household Notes with the message SW23 from TCM0172080. For how to do this, use TCM1000001
  • take no further action.

If the ‘RLS’ signal has not been set

  • issue a manual Annual Declaration to the customer. Follow the guidance in TCM0256080
  • take no further action.

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Step 4

Check if the Annual Declaration has been received. For how to do this, use TCM1000043.

If the Annual Declaration has been received, go to Step 7.

If the Annual Declaration has not been received, go to Step 5.

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Step 5

Check if the Annual Declaration was issued more than seven working days before it was reported as missing or not served. For how to do this, use TCM1000104.

If the Annual Declaration was issued more than seven working days before it was reported as missing or not served, go to Step 6.

If the Annual Declaration was issued less than seven working days before it was reported as missing or not served, go to Step 7.

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Step 6

Record the Annual Declaration as ‘Not Served’. For how to do this, use TCM1000103.

Note: Ensure that the correct Annual Declaration is recorded as ‘Not Served’ by comparing the information shown on the referral or correspondence with the information on system.

then

If you noted that the ‘Inhibited’, ‘Compliance’ or ‘SCO’ marker had been set, go to Step 8.

If you did not note that the ‘Inhibited’, ‘Compliance’ or ‘SCO’ marker had been set

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Step 7

Check the status of the award. For how to do this, use TCM1000101.

If the status of the award is ‘CCYY - CCYY Terminated at 1SD’

  • complete form TC648 stating the customer has requested an Annual Declaration
  • send the form to the Restore Team
  • take no further action.

If the status of the award is anything else other than ‘CCYY - CCYY Terminated at 1SD’

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Step 8

If the ‘Inhibited’ or ‘Compliance’ marker has been set

  • contact the Claimant Compliance Officer (CCO) to tell them that the Annual Declaration has been marked as ‘Not Served’. For how to do this, use TCM1000067
    Note: You can obtain the contact details of the CCO by looking in Household Notes. If the details of the CCO are not held in Household Notes, use TCM0322160.

If the ‘SCO’ marker has been set

  • contact the Criminal Investigations Officer (CIO) to tell them the Annual Declaration has been marked as ‘Not Served’. For how to do this, use TCM1000067
    Note: You can obtain the contact details of the CIO by looking at the notes in function ‘View Household Notes’. If the details of the CIO are not held in Household Notes, use the Criminal Investigations Benefits And Credits Contact list. This can be found on the HMRC homepage, A-Z index, C on the main A-Z index, Criminal Investigations, Operations, then select the relevant region.
  • update Household Notes with the message SW26 from TCM0172080. For how to do this, use TCM1000001
  • go to Step 9.

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Step 9

If the referral was sent by a Contact Centre

  • discard the referral in confidential waste
  • take no further action.

If you are dealing with correspondence, go to Step 10.

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Step 10

Note: If the referral was sent to your team in error, state the reasons on the referral.

  • close the document on DMS. For how to do this use TCM1000037
  • take no further action.