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HMRC internal manual

Tax Credits Manual

Specialist areas - Complex: Complex cases - renewals - annual declaration - not returned or returned undelivered

Checklist

Before you follow this guidance, make sure

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

Background

The International Team is responsible for all claims where

  • any member of the household lives outside the UK
    and/or
  • any member of the household works outside the UK
    or
  • where it is classed as an International complex case.

As the majority of cases are clerical, you must follow this guidance to renew these cases when the Annual Declaration has not been returned by the customer’s 1st Specified Date (1SD).

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.

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) For how to check if the exception marker has been applied, use TCM1000314.

Step 1

Follow the guidance in TCM0262120.
Note: When following the guidance in TCM0262120, ignore the ‘If the Complex Case signal is shown send to…’ option in step 5 and carry on working through the guidance.
Note: Step 5 in TCM0262120 does not make reference to checking if there is an ‘Appeal’ marker present. However, if there is an ‘Appeal’ marker present, make a note of this.

If you have been told to return to this guidance because the BF date has expired, go to Step 4.

If you have been told to return to this guidance for any other reason, go to Step 2.

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Step 2

Check whether a ‘Payment Suspension’ has been set, if necessary. For how to do this, use TCM1000368.
Note: if the customer or their partner is a crown servant or serves in the armed forces and both are working and / or one customer is not working, payments can be made by the tax credits computer
Note: if this is a complex case, ‘Manual Payment Request’ will be shown for both customers in the ‘Suspensions currently set’ field

If a ‘Payment Suspension’ has been set, go to Step 3.

If a ‘Payment Suspension’ has not been set but you need to set it

If a ‘Payment Suspension’ has not been set and you do not need to set it, go to Step 3.

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Step 3

Check if the Annual Declaration has been received in TCO and make a note of the date. For how to do this, use TCM1000043
Note: If a manual Annual Declaration was issued, check the casepapers to determine if it is been returned.

  • note the customers 1st Specified Date (1SD). For how to do this, use TCM1000002
  • compare the customer’s 1SD with the date the Annual Declaration was received.

If the Annual Declaration has not been received and today’s date is after the customer’s 1SD, go to Step 4.

If the Annual Declaration has been received after the customer’s 1SD, go to Step 7.

If the Annual Declaration has been received undelivered, follow the guidance in TCM0184200.

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Step 4

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) For how to check if the exception marker has been applied, use TCM1000314.

Check Household Notes to determine if either of the following messages is recorded

  • ‘Complex - WTC Upfront Case’
  • ‘Possible ESA case - Complex Case’
    For how to do this, use TCM1000067.

If neither message is recorded, go to Step 5.

If ‘Complex - WTC Upfront Case’ is recorded

  • make a note of this
  • go to Step 5.

If ‘Possible ESA case - Complex Case’ is recorded

  • refer the case to your Technical Advice Line Liaison Officer (TALLO) for advice on what to do
  • follow the advice
  • go to Step 5.

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Step 5

Check Household Notes for any indication that the Annual Declaration has been received or it has been captured. For how to do this, use TCM1000067
Note: If a manual Annual Declaration was issued, check the case papers to determine if it is been returned.

If Household Notes indicate the Annual Declaration has been captured, follow the guidance in TCM0284394.

If Household Notes indicate, that the Annual Declaration has been received in another area

  • request the Annual Declaration from the other area
  • set a clerical BF date for 14 days to await the Annual Declaration
    Note: If the BF date expires and you still have not received the Annual Declaration from the other area, follow the guidance in TCM0284394.
  • go to Step 8.

If Household Notes indicate the Annual Declaration has not been received, go to Step 6.

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Step 6

Using the helpcard, prepare and issue the following appropriate forms

  • form TC602E
  • form TC607
    Note: Always issue a TC602(sn) with every TC602 you issue.
    Note: Don’t issue form TC602E if you noted in Step 1 that there’s an ‘Appeal’ marker present. The Appeal Team will contact you when they have completed their action.
    Note: In ‘WTC Upfront’ or ‘WTC only’ cases, only complete and issue the appropriate forms with the income and/or job details of the customer who is receiving WTC only.
    Note: Where there are two customers on the tax credit claim, issue a joint award notice to both customers irrespective of where they live showing both WTC and CTC awards.
    Note: In ‘joint CTC’ cases, ensure you issue the appropriate forms to both customers.
  • set an issue date for form TC602E. For how to do this, use TCM1000367
    Note: You cannot set an issue date for the Statement of Account because it will be issued at the same time as form TC602E.
  • set a clerical BF date of 30 days from today’s date
  • update Household Notes with the message II27 from TCM0160040. For how to do this, use TCM1000001
  • go to Step 8.

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Step 7

If the Annual Declaration was received after the customer’s 1SD and form TC607 has been issued, follow the guidance in TCM0284396.

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Step 8

Update Household Notes with the appropriate message, II07, II10, II14, II15, II19, II25 from TCM0160040. For how to do this, use TCM1000001.