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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
Updated
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Renewals - miscellaneous (S-Z): Renewals termination - correspondence

Checklist

Before you follow this guidance, make sure

  • you follow the guidance in TCM0264120 
  • you follow the guidance in TCM1000466 
  • you have the correct user roles to follow this guidance
  • you are in the correct MU. Use TCM0322460 for the correct MU number.

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Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.

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Step 1

If you are working this guidance as a TALLO, go to Step 17.

If the claim is Renewals Terminated, go to Step 6.

If the claim is Renewals Restored, go to Step 2.

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Step 2

Check if a new claim has been submitted. For how to do this, use TCM1000147 

If a new claim has been submitted, go to Step 3.

If a new claim has not been submitted, return to the guidance you were previously following.

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Step 3

If the new claim is Award Issued, go to Step 4.

If the new claim is Withdrawn or Rejected, return to the guidance you were previously following.

If the new claim is Awaiting Award or partially-captured, go to Step 16.

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Step 4

Identify the entitlement end date of the restored award. Make a note of this date. For how to do this, use TCM1000046 

Identify the start date of the new claim. Make a note of this date. For how to do this, use TCM1000047 

Identify whether there is a gap or overlap between the two dates

If there is a gap or overlap between the two dates, go to Step 5.

If there is no gap or overlap between the two dates, return to the guidance you were previously following.

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Step 5

Refer the case to your TALLO

  • update Household Notes with the action you have taken. For how to do this, use TCM1000001 
  • return to the guidance you were previously following.

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Step 6

Check if there was a household breakdown during the renewal period. For how to do this, use TCM1000044 

If the household ended due to a household breakdown during the renewals period, follow the guidance in TCM0262060.

If the household did not end due to a household breakdown during the renewals period, go to Step 7.

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Step 7

Check if the terminated award was made as a single claim or a joint claim.

If the claim is a single claim, go to Step 8.

If the claim is a joint claim, go to Step 11.

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Step 8

Check if the Annual Declaration has been received. For how to do this, use TCM1000043 

If the Annual Declaration has been received, go to Step 14.

If the Annual Declaration has not been received, go to Step 9.

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Step 9

Check Household Notes to determine if the Annual Declaration has been made over the phone. For how to do this, use TCM1000067 

If the Annual Declaration has been made over the phone, go to Step 14.

If the Annual Declaration has not been made over the phone, go to Step 10.

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Step 10

Check the correspondence to determine if the Annual Declaration information has been provided.

If the Annual Declaration information has been provided, go to Step 14.

If the Annual Declaration information has not been provided, return to the guidance you were previously following.

Note: The claim cannot be restored and any overpayment as a result of the termination stands.

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Step 11

Check how many Annual Declarations have been received. For how to do this, use TCM1000049 

If only one customer’s annual declaration has been received, go to Step 13.

If each customer’s annual declaration has been received, go to Step 12.

If neither customer’s annual declaration has been received, go to Step 10.

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Step 12

Check which customer returned the annual declarations. For how to do this, use TCM1000050 

If both customers have returned their annual declarations, go to Step 14.

If the same customer has returned both annual declarations, go to Step 13.

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Step 13

Check which customer returned the correspondence.

If the customer who has sent the correspondence is the same customer who returned the Annual Declaration

Note: The claim can not be restored because the other customer has not returned their Annual Declaration, the status is correct and any overpayment as a result of the termination stands.

  • return to the guidance you were previously following.

If the customer who sent the correspondence is not the same the customer who returned the Annual Declaration, go to Step 10.

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Step 14

Establish whether the late reply or request for restore was made within 60 days of the SOA being issued. For how to do this, use TCM1000042 

  • compare the Statement of Account issue date with the relevant date below
    • the date the AD was returned
    • the date the AD was completed over the telephone
    • the date the correspondence was received.

If the late reply or request for restore was made within 60 days, go to Step 15.

If the late reply or request for restore was not made within 60 days 

  • follow the guidance in TCM0136160
    then
  • return to the guidance you were previously following.

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Step 15

If the award you are restoring is PY

  • restore the award. Follow the guidance in TCM0262260
    then
  • return to the guidance you were previously following.

If the award you are restoring is PY-1 or earlier

  • follow the guidance in TCM0262230
    then
  • return to the guidance you were previously following.

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Step 16

Contact the customer to establish the reason for submitting the new claim as the previous claim has now been restored. Follow the guidance in TCM0094080.

If the customer is reporting a change of circumstances

  • action the change. Follow the relevant Changes guidance
    then
  • return to the guidance you were previously following.

If the customer would like to withdraw the claim

  • withdraw the claim. Follow the guidance TCM0139020
    then
  • return to the guidance you were previously.

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Step 17

Action for TALLO

  • send an email (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • in the subject field state ‘RE restore action has left gap / overlap’
  • enter the following details on the email
    • NINO
    • customer names
    • details of the gap or overlap.