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HMRC internal manual

Tax Credits Manual

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: To support the expansion of Universal Credit (UC), The Department of Work and Pensions (DWP) are undertaking a phased rollout approach using postcodes. This means that new claims for Tax Credit will no longer be accepted in certain parts of the country.

As part of this Geographic Step Closure (GSC) all new Tax Credit claims will be checked to determine whether the customer(s) is /are living in a postcode area which is closed off to new claims. Once identified, these claims will be rejected and HMRC will signpost the customer(s) towards DWP to claim Universal Credit. The exception to this is if the customer (or in the case of a joint claim, one of the customers) is recognised as being of Pension Credit Qualifying Age (PCQA). Business rules will identify these customers and their claim will be accepted.

Note: From 6 April 2017, an additional exception has been introduced to allow any customer with more than 2 children to claim tax credits despite living in closed postcode areas.

Note: If you are dealing with a claim where the exception marker has been applied to any of the children/young persons included in the claim contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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’

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) and do not have more than two children, the following warning message will be displayed
    ‘Claim is in a closed postcode area and no exceptions have been identified’.
  • you will need to select ‘OK’ and continue to capture the remainder of the claim.

If the customer wants to claim UC

  • direct them to Gov.uk website
  • do not continue with capture 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.

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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: If you are dealing with a claim where the customer states they are claiming for a child/young person who is an exception, contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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.

Note: If the customer(s) are living in a closed postcode area for new claims to tax credits and the household does not contain an individual of PCQA and they are not claiming for more than two children, the following warning message will be displayed:

  • ‘Claim is in a closed postcode and no exceptions have been identified’.
  • select ‘OK’
  • 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, advise them that we cannot do this and instead direct them to make a claim for UC.

If the customer wants to claim UC

  • direct them to Gov.uk website to make a UC claim
  • do not continue with capture and cancel out of the claim.

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
  • 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

  • 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 area and no exceptions are identified, 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
    Note: 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
  • select the ‘Process’ pushbutton
    Note: 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.