This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tax Credits Manual

Renewals - miscellaneous (A-F): Renewals - clerical cases - handling (Info)

Important note: You must only follow this process if you have been given specific instructions to do so as a contingency measure.

This process does not apply to cases held on the Mismatch Holding Table that have to be clerically managed through renewal. Specialist instructions apply to these.

This process must be followed to manage a Clerical Case during the Renewal Period. It must be used when

  • a S17 notice needs to be issued after Function SELECT S17 stops running on 27 December in any given year

Note: This could be as a result of Returned Letter Service (RLS) or Compliance activity.

  • a S17 notice needs to be issued before the computer is due to issue it.

Note: This would be as a result of a customer demanding their notice. These cases will be exceptional.

This process must not be used to issue early notices to customers who ask for their S17 notice in order to obtain up rating.

If the S17 notice is issued manually, no further processing will take place automatically.

This process does not apply to cases with the Manual Correspondence marker, except for those that meet the criteria listed above.

It does not apply to cases that have to be calculated ‘off-system’ - for example, Complex cases or cross-border cases.

Note: If the International Team is dealing with the case, then this is a Complex case.

There is an Action Guide for this subject, select TCM0260160 to access it