TCM0284320 - Specialist areas - Complex: Complex cases - payment and accounting (Info)

The tax credits computer is unable to capture full details, or make an assessment, of the following claims

  • families with 18 or more children
  • polygamous or polyandrous marriages
  • tax credits customers entitled to Working Tax Credit (WTC) and receiving income-related Employment and Support Allowance (ESA)
  • complex cases
  • no fixed abode.

You must manually calculate the payment amounts and issue the correct payments to the customer.

You must complete a manual calculation giving details of the payments and the award calculations.

Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

Note: If you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000) For how to check if the exception marker has been applied, use TCM1000314.

There is an Action Guide for this subject, select TCM0284340 to access it