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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Renewals - work lists (Unprocessed): Unprocessed S17 work list (Info)

The Unprocessed S17 work list will be populated when the Annual Declaration reply has been received but finalisation can’t be achieved.

The work list provides the following information for each work item

  • creation date
  • reference - for example, NINO
  • name
  • action date
  • a ‘P’ indicator, which indicates the priority cases. For the Unprocessed S17 work list, it’s where the Annual Declaration has an IS, JSA / ESA or PC signal set against it. These must be worked first.

The manual deletion of entries on this work list isn’t permitted.

The reasons why entries will be created on this work list are as follows:

Appeals

The Appeals signal has been set against the award period stated on the S17 Notice.

Ceased Joint Reply

A joint Annual Declaration has been received from a ceased household.

Ceased Other Income

A joint Annual Declaration has been received from a ceased household that indicates ‘other income’.

Compliance

There is a Compliance signal set against the award period stated on the S17 Notice.

Complex

The claim is a complex case.

Duplicate

An Annual Declaration has been received on a previously returned Annual Declaration.

Finalised

This could be because of one of the following

  • the Annual Declaration has been received after the award was EOY finalised for PY
  • CY couldn’t be terminated because there wasn’t any entitlement to CY
  • a full reply to the S17 Notice hasn’t been received at 1SD
  • the S17 Notice hasn’t been served due to an RLS signal.

Note: If the claim is post-award, you won’t be able to withdraw the claim.

Finalised and terminated

The Annual Declaration has been received after the Current Year (CY) award was terminated

  • during the finalisation process

    or

  • at the 1st Specified Date (1SD), as a full reply to the S17 Notice hasn’t been received and PY has been end of year (EOY) finalised. 

Incompatible

The information received isn’t compatible with the details held for the customer and/or partner on the tax credits computer relating to the PY tax credits year. Examples of the reasons for a case being incompatible are

  • self-employment exists on the original award but the customer hasn’t indicated any self-employment on the Annual Declaration but has completed the employed field
  • the customer has indicated on their original claim they were on benefits for the whole award period (IS, JSA, ESA or PC), but this wasn’t indicated on their Annual Declaration. 

Incomplete

The Annual Declaration has been captured but some or all of the required information was missing.

Incomplete / Unsigned

The Annual Declaration is incomplete and unsigned or the Annual Declaration was only partially captured and therefore incomplete and unsigned.

Inhibited

An Inhibition signal has been set by Compliance for the customer and/or partner for the award period stated on the S17 Notice.

Late

The date the Annual Declaration was received is later than the 1SD + [N] days.

Logged

The Annual Declaration has been logged only and not fully captured.

PY-1 Incompatible

The information received isn’t compatible with the details held for the customer and/or partner on the tax credits computer relating to the PY-1 tax credits year. Examples of the reasons for a case being PY-1 incompatible are

  • an estimate of taxable social security benefits exists on the original award but the customer hasn’t indicated any actual taxable social security benefits on the Annual Declaration
  • an estimate of employed earnings exists on the original award but the customer hasn’t indicated any actual employed income on the Annual Declaration
  • an estimate of self-employed income exists on the original claim but the customer hasn’t indicated any actual income from self-employment on the Annual Declaration. 

PY-1 Incomplete

The Annual Declaration has been captured but the customer hasn’t confirmed their actual income for the Previous Year minus 1 (PY-1).

SCO

Special Compliance Office have set a signal against the award period stated on the S17 Notice.

Superseded

An Annual Declaration has been received which has been superseded by a later Annual Declaration.

Terminated

The Annual Declaration has been received after the CY award was terminated

  • during the finalisation process

    or

  • at the 1SD, as a full reply to the S17 Notice hasn’t been received or an S17 Notice hasn’t been served due to RLS and PY hasn’t been EOY finalised. 

Uncoc

A work item is present on the Unprocessed Change of Circumstances work list.

Unsigned

The Annual Declaration has been captured but not signed.

Verification Failure

An outstanding verification failure is present on the Verification Failures work list for the claim that the Annual Declaration relates to.

 

Note: If a SCO, Inhibited or Complex signal appears on any of the above statuses, then the work item must be forwarded to the Unprocessed S17 Compliance Management Unit (MU). Use TCM0322460 for the correct MU number.

Any of the following statuses can appear with more than one status

  • Appeals
  • Compliance
  • Complex
  • Duplicate
  • Finalised
  • Finalised and terminated
  • Incompatible
  • Inhibited
  • Late
  • PY-1 Incompatible
  • PY-1 Incomplete (abbreviated to ‘No PY-1’)
  • SCO
  • Superseded
  • Terminated
  • Uncoc
  • Verification Failure.

For example: Uncoc, VF and Incompatible. Where more than one of the above statuses appear together on a work list entry, they are classed as multi-entry cases.

For more information on multi-entry work items, follow the guidance in TCM0272280.

All of the reasons that appear on the Unprocessed S17 work list must be worked to enable the PY award to be finalised and the CY award to be renewed.

Note: You must delete any PY and/or PY-1 figures from the computer that aren’t shown on the Annual Declaration. This will ensure that only the income details provided by the customer on their Annual Declaration are held on the computer and the award will therefore be correctly finalised.

Note: If you’re working a multi-entry case, you must consider and resolve all of the failures at the same time and, as far as possible, only contact the customer once. You must also take the appropriate action to resolve each failure as soon as sufficient information has been obtained to do so.

Note: Where a date of death is held for a customer in a two-customer household, you must still obtain all the details for both customers when you contact them. If you need to contact the customer, you must ensure that you sensitively deal with them.

A separate Action Guide is provided for each reason for an entry being created on the Unprocessed S17 work list.