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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): Annual Declaration - referral from Manual Capture team (AG)

Background

This guidance tells you how to deal with an Annual Declaration that could not be scanned by Rapid Data Capture and manually-captured.

The Annual Declaration can not be captured because the message ‘There are no outstanding Annual Declarations for this household’ displayed.

This message displays when the period detailed on the Annual Declaration has

  • already been finalised

or

  • been terminated as a result of renewals processing at the 1st Specified Date (1SD).

Guidance

To deal with an Annual Declaration referred by the Manual Capture Team, consider steps 1 to 7.

Step 1

Use Function VIEW S17 DETAILS

  • go to the Current Position screen for the appropriate tax year
  • check the Status field for the period you are dealing with

    • If the status is ‘CCYY - CCYY Terminated at 1SD’ or ‘CCYY - CCYY Terminated by Operator’, follow the guidance in TCM0262260.
    • If the status is Terminated Compliance’, go to .
    • If the status is anything else, go to .

Step 2

On the Current Position screen, select [View Signals]

  • If [View Signals] is not available, go to .
  • If the Current Signals screen displays with

    • the ‘Claim Under Enquiry’ or ‘Inhibited’ signal, go to Step 4.
    • the ‘Refer to SCO’ signal, go to .
    • a ‘Complex Case’ signal, go to .
    • none of these signals, go to .

Step 3

Use Function VIEW HOUSEHOLD NOTES to identify if the case is a genuine complex case. Follow the guidance in TCM0284140 to establish if the case is genuinely complex. If the case

  • is a genuine Complex Case

    • send the Annual Declaration to the International team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SW03 - Annual Declaration sent to the UK Complex Team’

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

    • take no further action.
  • Is not a genuine Complex Case. Follow the guidance in TCM0256120.

Step 4

Use Function VIEW HOUSEHOLD NOTES to obtain the details of the Claimant Compliance Officer (CCO) dealing with the claim

Note: If details of the CCO are not held in Function VIEW HOUSEHOLD NOTES, use TCM0322160.

  • ask the CCO if they need to check the Annual Declaration that has been received. If they tell you to

    • continue with your action. Follow the guidance in TCM0256120.
    • stop your action

    • send the Annual Declaration to the relevant CCO
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SW01 - Annual Declaration that has message ‘There are no outstanding Annual Declarations for this household’ in Function CAPTURE RENEWAL DECLARATION sent to (Name of Compliance Officer)’

    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 5

Use Function VIEW HOUSEHOLD NOTES to obtain the contact details of the Criminal Investigations Officer (CIO)

Note: If details of the CIO aren’t held in Function VIEW HOUSEHOLD NOTES, use the Criminal Investigation Benefits And Credits Contacts list. This can be found on the HMRC homepage, A–Z index, C on the Main A-Z index, Claimant Compliance, Claimant Compliance A-Z, C, Select team contacts from the left hand navigation menu, Tax Credit Consultants.

Note: Do not give the claimant any details of the CIO.

  • contact the CIO to check if they need to check the Annual Declaration that has been received. If they tell you to

    • continue with your action. Follow the guidance in TCM0256120.
    • stop your action

    • send the Annual Declaration to the relevant CIO
    • use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

    ‘SW02 - Annual Declaration that has message ‘There are no outstanding Annual Declarations for this household’ in Function CAPTURE RENEWAL DECLARATION sent to (Name of Criminal Investigation Officer)’

    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 6

On the Current Position screen

  • Is there an Annual Declaration already shown as ‘Received’ in the Declarations box?

    • yes, the paper Annual Declaration you are dealing with is a duplicate. Follow the guidance in TCM0256120.
    • no, treat the information shown on the Annual Declaration as a change of circumstances. Follow the guidance in TCM0042260.

Step 7

Use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Renewals & Reminders’ category to record the following

‘SW04 - Compliance Termination - Annual Declaration sent to storage’

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

then

  • send the Annual Declaration and any other papers to storage. Follow the guidance in TCM0074140.