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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Renewals Annual Declaration (general): manual capturing a new claim - for late declarations helpcard

Background

Use this helpcard when capturing a claim when good cause has been refused, or the declaration was received between 31 January and 5 April. The information you will be using to capture the claim will come from the previous claim and the late declaration received.

The information for Parts 1, 2, 3, 4 and 6 will be taken from the previous claim, unless the customer has provided any changes.

The income for Part 5 will be taken from the late returned declaration that the customer has provided.

Note: Before you attempt to capture a claim, you must follow the guidance in TCM0134460.

Initial checks 
Part 1: Personal details - customer 1 and customer 2 
Part 2: Children 
Part 3: Childcare provider details and costs 
Part 4: Work details 
Part 5: Income details 
Part 6: Payment details 
Summary information screen on the computer

Initial checks

Date application received Use the date that the late declaration details were received.
Note: If you are dealing with a paper declaration and there is no date stamp present. Check the date the declaration was signed and add three days to this date.    
     
  Tax credit year Select the Current Year (CY).
  Application source Select phone.

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Part 1: Personal details - customer 1 and customer 2

Title Select the appropriate title.
   
Surname Enter the customer’s surname.
Note: If you notice that a claim has been made by someone known to you - for example, a work colleague, relative or friend - you must cancel out of the claim and follow the guidance in TCM0068160.    
  Other Enter the title the customer has provided if it is not Mr, Mrs, Miss or Ms.
  First Names Must be a valid name or initial.
  Date of Birth Enter the date showing on the previous claim or as provided by the customer if different.
  National Insurance No. Enter the NINO showing on the previous claim or declaration.
  Sex (M/F) Select the relevant field.
  Other Names Enter any other relevant names.
  Continue Select this to prompt the computer to trace the customer’s address.
  Address/ details found If the address and phone number traced match the details showing on the previous claim, select [Accept].

Enter the address details as shown on the previous claim or as provided by the customer if different.

Note: If you enter the postcode in the correct format but the search fails to provide you with a match, this in most cases is due to the Post Office not verifying the address. If this happens or the address is different, you must enter the address showing on the late declaration or previous claim.

Note: if the entered postcode is in a closed postcode area for new claims to tax credits and the customer and /or their partner, are not of Pension Credit Qualifying Age (PCQA) the following warning message will be displayed

  • Claim in a closed postcode area and no PCQA exception identified.

You will need to select ‘OK’ and continue to capture the remainder of the claim.

Note: if you are capturing the claim over the telephone and the above message displays, inform the customer that their claim will be rejected as they live in a closed postcode area and they now need to claim Universal Credit (UC).  If the customer insists on their claim being captured, continue to capture the remainder of the claim.

If the customer wants to claim UC direct them to Gov.uk website and cancel out of the claim.    
  Telephone Numbers Enter all the numbers from the previous claim or as provided by the customer if different.
  UK National Select the relevant field from the previous claim or as provided by the customer if different.
  Normally Live  
UK or Other Select the relevant field from the previous claim or as provided by the customer if different.  
  Disabled Capture any relevant disability details from the previous claim or as provided by the customer if different.
  DLA, Highest Care Component (HCC) Attendance Allowance, Higher Rate (HR) Select this field if the customer is in receipt of DLA HCC or AA HR.
  Continue When you have entered all of the relevant information in this screen, select [Continue] to go to the Child screen.

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Part 2: Children

Children Details and DOB Capture the details of any children from the previous claim or as provided by the customer if different.
Note: Ensure you do not capture the details of the same child more than once, this is to avoid awarding a tax credit twice for the same child.  
   
  Children

Child Benefit Number-

App1/2 Capture the Child Benefit number from the previous claim or as provided by the customer if different.
If the Child Benefit number is in an invalid format a warning message will display, select [Yes] to proceed >enter the following in Application Notes ‘QN07 - ChB incrt’.    
  ADD Select this button to enter a child.
  Surname Enter the surname provided on the previous claim or as provided by the customer if different.
  First Names Enter the first names provided on the previous claim or as provided by the customer if different.
  Date of Birth Enter the date provided on the previous claim or as provided by the customer if different.
  Full Time Education Select [Yes] if on the previous claim the child is over 16 and in Full Time Non Advanced Education (FTNAE) or the customer has stated that one of their children has now gone into FTNAE.
  Connexion Date Enter the date if, on the previous claim, the child was in Connexions or equivalent. If the customer has stated that one of their children has now gone into Connexions or equivalent, enter this date.
  Child Disabled  
Child DLA (HCC) Enter the details as shown on the previous claim or as provided by the customer if different.  
  In Childcare Select the relevant field, based on the information obtained from the previous claim or as provided by the customer if different.
  Next Select [Next] to enter each additional child.
Note: When entering more than one child, the surname defaults to the surname of the first child entered onto the computer. You must check all subsequent child surnames provided on the claim form.    
  Finish Select [Finish] when you have entered all the children.
Note: If you want to enter the childcare details you must select ‘CC’ on the toolbar menu.    
  Continue If you do not have childcare details to enter, select [Continue] to be taken to the work details screen.
If you do have childcare details to enter, follow part 3.

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Part 3: Childcare provider details and costs

ADD Select [ADD] to enter the childcare provider’s details.
   
Name of Provider Enter the relevant details from the previous claim or as provided by the customer if different.
Note: The childcare provider can not be a relative, living at the customers address.    
  Address Enter the relevant address details provided on the previous claim or as provided by the customer if different.
  No corresponding field - phone number There is no specific field for the phone number. If the customer provides a number, enter this after the childcare provider address in the address field.
  Approving Body Enter the name of the Local Authority or other approving body from the previous claim, or as provided by the customer if different, for example OFSTED or the Child Minding Agency that registered or approved the childcare provider.
Note: If this information is not available, leave the field blank and continue to capture the claim.    
  Registration Number Enter the number that is shown on the previous claim, or as provided by the customer if different.
Note: The only exemption is that some Scottish or Northern Ireland childcare providers may not have a registration number, only an approving body.    
  No corresponding field The number of children entered in this field must be the same as those registered or approved for childcare.
  Weekly Childcare Costs Enter the childcare costs provided on the previous claim form, or as provided by the customer if different.
  Incapacitated For Childcare Purposes Ap1 / Ap2 Select if appropriate.

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Part 4: Work details

Place of work

UK

Other Select UK or Other as appropriate from the details on the previous claim, or as provided by the customer if different.

If the country of work is Other, enter the relevant country of work.

Note: If the country of work has not been provided and the field has been left blank, a warning message will display asking if you wish to proceed, select ‘Yes’ to proceed to the next screen.    
     
  Number of Paid Jobs Enter the number of jobs as shown on the previous claim or as provided by the customer if different.
  Total Hours Worked Enter the hours as shown on the previous claim or as provided by the customer if different.
  Start Date Not applicable leave blank
  50+ Start Date If applicable enter the date as shown on the previous claim, or as provided by the customer if different.
Note:  The 50+ element was withdrawn from 6 April 2012    
  Employer Reference Enter the employer reference or employment details as shown on the previous claim or as provided by the customer if different.
If the following message ‘You are not authorised to access this employers details, please continue to capture’ displays, continue to capture the claim.    
  Name This should automatically populate when the correct reference is entered, you must accept this address.
  Payroll number Enter this if the number is available on the previous claim, or as provided by the customer if different.
  Employers pay office phone number Enter this if available on the previous claim, or as provided by the customer if different.
  UTR Enter this if available on the previous claim, or as provided by the customer if different.
Note: If the customer has been self-employed for less than three months they may not have this number.    
  Start date Enter this if available on the previous claim, or as provided by the customer if different.

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Part 5: Income details

IS

JSA

MIG Enter details provided on the customer’s declaration.

Note: From 27/10/2008, use the JSA field if the customer has indicated they are in receipt of income-related ESA.

Note: MIG is now known as PC (Pension Credit).    
     
  Social Security Benefits Enter details provided on the customer’s declaration, including zeros. If the customer states ‘zero’ or ‘nil’ enter as 0.00.
  Employed Earnings Check the income figures provided by the customer with NPS / SA.

If the figure provided by the customer is equal to or greater than the NPS or SA figure, use the figure provided by the customer.

If the figure provided by the customer is less than the NPS or SA figure; use the figure from NPS or SA; issue letter TC1222 to the customer > enter the following message in Application Notes ‘QR07 - DD/MM/YY Clmt 1*/2* (*Delete as appropriate) income amended to £XX as confirmed on NPS/SA. TC1222 issued. Clm proc’.

Note: In a joint claim, address the letter TC1222 to both customers.

If the customer states, or has attached any documents to say, they have joined a salary sacrifice scheme, enter the figure provided and send any attachments to the TALLO.    
  Benefits in Kind Enter details provided on the customer’s declaration, including zeros. If the customer states ‘zero’ or ‘nil’ enter as 0.00.
  Self-Employed Enter details provided on the customer’s declaration, including zeros. If the customer states ‘zero’ or ‘nil’ enter as 0.00.
  Other Household Income Enter details provided on the customer’s declaration, including zeros. If the customer states ‘zero’ or ‘nil’ enter as 0.00.
  Income Figures Actual  
Estimated If the customer has not indicated the figures provided are estimated, select ‘Actual’.

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Part 6: Payment details

Child Tax Credit Main Carer
Applicant 1/2 If the customer is single, select ‘Applicant 1’
If the customer has a partner, select the option as shown on the previous claim.  
   
  Child Tax Credit

Weekly

4-Weekly Select the same option as shown on the previous claim.
  Working Tax Credit

Weekly

4-Weekly Select the same option as shown on the previous claim.
  Working Tax Credit

WTC Recipient

App 1

App 2 Select the same option as shown on the previous claim.
Note: If the claim is joint, you must select the customer that is working.    
  Account Name Enter the details as shown on the previous claim.
  Account No.  

Sort Code

Bank/BSoc Enter the details as shown on the previous claim.

Note: If the name of the bank is Barclays, you must type Barclays bank PLC in the branch name field. For all other banks, the computer will try and match the details you have entered with the branch name and address.

Accept the details the computer has matched to

Note: You must not overwrite the local branch address details.    
  Building Soc Ref Enter the details as shown on the previous claim, if applicable.
  Name of bank or building society Enter the details as shown on the previous claim.
  Branch Enter the details as shown on the previous claim.
  Appointee Select ‘Ap’ on the toolbar menu and enter the details as shown on the previous claim.
  Continue Select [Continue] to go to the Summary Information screen.

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Summary information screen on the computer

Date Application Received Use the date that we received the Annual Declaration’
   
All Signatures Present Select to say signatures are present.
Application Notes Enter any relevant notes.
Application Effective Date Can be amended if required.
Special Needs Enter the appropriate note from the Standardised Messages if the customer states they require their notices in Welsh, Braille or large print.
OK If the appointee details are present, select [Store] otherwise

If you need further information from the customer, select [Store]

If you have all the information, select [Process].

If the claim is for a closed postcode and there are no PCQA exceptions, the following message will be displayed:

  • the information captured is for a closed postcode.  Application will be rejected unless overridden

If the claim is not to be overridden select the ‘Process’ pushbutton.  The claim will be rejected and an automated TC601U will be issued to the customer.

If the claim is to be overriden, select the ‘GSC Override’ box and select the ‘Process’ pushbutton, this will enable the claim to process as BAU.

Note: You will need the appropriate access for the ‘GSC Override’ button to be enabled.

 

Refer to the ‘How to use Geographical Stepped Closure (GSC) Override Function’ – TCM1000629.