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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Renewals - miscellaneous (S-Z): Renewals - terminated renewals - identify (Info)

Terminated renewal awards are where

  • a reply to the Annual Declaration hasn’t been received by the 1st Specified Date (1SD)

or

  • a reply to an enquiry about the Annual Declaration hasn’t been received by the 1SD - for example, an ‘Incomplete’ work item enquiry.

This guidance must be followed to establish if an award has been terminated as a result of renewal processing.

An example of a piece of correspondence that could have been received is a hand-written letter. The letter

  • could be addressed to Appeals or Complaints

or

  • could be an overpayment dispute.

If you establish that the award was terminated as a result of renewal processing, follow the guidance in TCM0264180 to establish if any further action needs to be taken on the case - for example, to restore the award.