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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Renewals - change of circumstances: Renewals - change of circumstances - where to notify (Info)

A notification may be given orally or in writing, but must be notified to an appropriate office. It can be by telephone or in person. It can also include notifications made by fax, e-mail or via the internet.

Before 6 April 2009 appropriate office means an office of:

  • the Commissioners for HM Revenue and Customs
  • the Department for Work and Pensions, or
  • the Department of Social Development in Northern Ireland.

From 6 April 2009 appropriate office means:

  • Comben House, Farriers Way, Netherton, Merseyside
  • the Commissioners for HM Revenue and Customs, or
  • the Department of Social Development in Northern Ireland.

The Department for Work and Pensions (DWP) was previously treated as an appropriate office in its own right but has now been removed. We can therefore now only accept details from DWP offices in specific circumstances when it has been specified in writing either to staff or customers. For example this will happen in certain projects such as during the Lone Parent Obligation migration where Job Centre Plus complete a deemed claim on behalf of claimants moving over from child dependency allowance to CTC or where certain initiatives such as TCTP have been approved and limited details may be accepted.

Change of circumstances relating to Current Year (CY) that are reported to Contact Centres will be treated in the normal way.

If a change relates to Previous Year (PY), follow the guidance in TCM0042260.