TCM0284396 - Specialist areas - Complex: Complex cases - renewals - customer contact after manual Statement of Account issued
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 worked clerically, you must follow this guidance when a manual Statement of Account (SOA) is issued.
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
If the clerical BF date waiting for the outcome of the customer’s appeal has expired, go to Step 9.
If any other circumstances apply, go to Step 2.
Step 2
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’s an ‘Appeal’ marker present. However, if there is an ‘Appeal’ marker present, make a note of this.
then, if you have been told to return to this guidance
- 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, the ‘Payment Suspension’ will not be set as the 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
- suspend the payments. For how to do this, use TCM1000232
- go to Step 3.
If a ‘Payment Suspension’ has not been set and you do not need to set it, go to Step 3.
Step 3
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 4.
If ‘Complex - WTC Upfront Case’ is recorded
- make a note of this
- go to Step 4.
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 4.
Step 4
Check Household Notes to determine if the customer has contacted TCO and if they have, make a note of the date. For how to do this, use TCM1000067.
If the customer has contacted TCO, go to Step 5.
If the customer has not contacted TCO, go to Step 8.
Step 5
Check the issue date of the SOA and compare this to the date you noted at Step 3. For how to do this, use TCM1000042.
If the customer contacted us within 30 days of the issue date of the SOA, go to Step 7.
If the customer contacted us more than 30 days after the issue date of the SOA, go to Step 6.
If there is no issue date for the SOA, go to Step 7.
Step 6
Consider ‘Good Cause’. Follow the guidance in TCM0136160.
If ‘Good Cause’ is accepted, go to Step 7.
If ‘Good Cause’ is not accepted, go to Step 8.
Step 7
Consider restoring the terminated renewal. Follow the guidance in TCM0262260.
Note: If you noted at Step 2 that an ‘Appeal’ marker was present, do not finalise PY. You can only renew CY. The Appeal Team will finalise PY when they have completed their action.
If you have restored CY and form TC828 has been returned
- consider the information on form TC828
- go to Step 9.
If you have restored CY and form TC828 has not been returned, go to Step 11.
If you have not restored CY, go to Step 10.
Step 8
Finalise the PY award. For how to do this, use TCM1000149
Note: If you noted at Step 2 that an ‘Appeal’ marker was present, do not finalise PY. You can only renew CY. The Appeal Team will finalise PY when they have completed their action.
Note: When the customer declares ‘Other’ income, only take into account the ‘other’ income for the customer receiving WTC only.
- go to Step 10.
Step 9
Calculate PY and/or CY and make a comparison with what is due and what has been paid in PY and/or CY
Note: The amount that’s been paid in PY and/or CY will be shown on the ‘Manual Payments’ stencil.
- update the form TC648 with this information
- use the SEES Tax Credits Entitlement Calculator to calculate the customer’s entitlement. For how to do this, use TCM1000089
Note: When calculating PY and CY, consider the information the customer has provided on form TC828.
Note: When calculating ‘Other’ income for ‘WTC’ only cases, only take into account the ‘other’ income for the customer receiving WTC only. - where the EU Member State is competent, complete form 1D
- complete the ‘Finalised’ stencil for PY
Note: Don’t complete this stencil if there is an ‘Appeal’ marker present. - complete a form 1A for CY
- complete the ‘CY payments’ stencil
- set a clerical BF date of seven days in the future
- check Household Notes regularly until the appeal is resolved. For how to do this, use TCM1000067
- go to Step 12.
Step 10
Calculate PY and make a comparison with what is due and what has been paid in PY
- Note: The amount that has been paid in PY will be shown on the ‘Manual Payments’ stencil.
- update the form TC648 with this information
- use the SEES Tax Credits Entitlement Calculator to calculate the customer’s entitlement. For how to do this, use TCM1000089
Note: When calculating PY, consider the information the customer has provided on form TC828.
Note: When calculating the ‘Other’ income for ‘WTC’ only cases, only take into account the ‘other’ income for the customer receiving WTC only. - where the EU Member State is competent, complete form 1D
- complete the ‘Finalised stencil’ for PY
- complete the ‘Initial’ stencil for CY
- complete form 1A for CY
- complete the ‘Arrears’ stencil
- go to Step 12.
Step 11
Calculate PY, pay WTC only for CY and make a comparison with what’s due and what’s been paid in PY and CY
Note: The amount that has been paid in PY and CY will be shown on the ‘Manual Payments’ stencil.
- update form TC648 with this information
- use the SEES Tax Credits Entitlement Calculator to calculate the customer’s entitlement. For how to do this, use TCM1000089
Note: When calculating PY, consider the information the customer has provided on form TC828.
Note: When calculating the ‘Other’ income for ‘WTC’ only cases, only take into account the ‘other’ income for the customer receiving WTC only. - where the EU Member State is competent, complete form 1D
- complete the ‘Finalised’ stencil for CY
- complete a form 1A for CY
- complete the ‘Arrears’ stencil
- go to Step 12.
Step 12
Prepare and issue form TC602E and form TC602A
Note: Always issue a TC602(sn) with every TC602 you issue.
Note: Do not issue form TC602E if there’s an ‘Appeal’ marker present. The Appeal Team will contact you when they have completed their action.
Note: If you have finalised PY and not restored CY prepare and issue a form TC602E 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 ‘WTC Upfront’ or ‘WTC only’ cases, only complete and issue the notices with the income and/or job details of the customer who’s receiving WTC only.
Note: On all manual notices issued, ensure you attach a return address sticker onto the front of each form.
- set an issue date for form TC602E. For how to do this, use TCM1000367
- go to Step 13.
Step 13
If you have restored the award and entitlement has changed, been reduced or ceased, go to Step 15.
If you have restored the award and there was not a change to the entitlement, go to Step 16.
If you have not restored the award and there’s an outstanding overpayment, go to Step 14.
Step 14
Remit the amount of system calculated overpayment using remission code 13. Follow the guidance in TCM0230060
- complete form TC33 (part 3 only)
- update Household Notes with the message II58 from TCM0160040. For how to do this, use TCM1000001
- refer the case to Debt Management and Banking (DMB) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Note: Do not issue form TC610 as DMB will issue this form when they receive the form TC33. - go to Step 16.
Step 15
Complete the ‘Manual Payment Referral’ sheet
- go to Step 16.
Step 16
Consider if any of the customers details that have changed would affect their Child Benefit claim.
Note: Changes that could affect the Child Benefit claim are: a change of address, no longer EU Member State competent, child has left full-time non-advanced education, responsibility has now ended for one or more children on the claim.
If there are any changes that would affect the customer’s Child Benefit claim
- complete the ‘CHB referral’ template and send it to the Child Benefit Office
- go to Step 17.
If there are not any changes that would affect the customer’s Child Benefit claim, go to Step 17.
Step 17
Update Household Notes with the appropriate message - II10, II14, II19, II22, II25, II28 - from TCM0160040. For how to do this, use TCM1000001.