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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Specialist areas - Post Room: Post Room - Miscellaneous Cash Clerk action

Version 1.0

Changes to previous version - amended guidance. Replaces ‘Action For Valuables Clerk / Nominated E2 (Info and AG)’ and ‘Valuables Action For Post Room Staff (Info & AG)’.

Background

This guidance outlines the action the Tax Credit Office (TCO) Miscellaneous Cash Clerk must take when dealing with any post items passed to them. The clerk receives the post from the TCO Manual Cheque Clerk and records it in the ‘Miscellaneous Cash Book’.

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.

Step 1

If the item of post is cash

  • try and find the customer who has sent it by using any correspondence attached to the cash
  • go to .

If the item of post is postage stamps

  • try and find the customer who has sent them by using any correspondence attached to the stamps
  • go to .

If the item of post is a cheque addressed to HMRC and there isn’t a NINO with it

  • try and find the customer who has sent it by using any correspondence attached to the cheque
  • go to .

If the item of post is a cheque addressed to HMRC and there is a NINO with it, go to .

If the item of post is a postal order and there isn’t a NINO with it

  • try and find the customer who has sent it by using any correspondence attached to the postal order
  • go to .

If the item of post is a postal order and there is a NINO with it, go to .

Step 2

If you are able to identify the customer

  • return the cash to them by recorded delivery
  • enclose a covering letter with an HMRC letterhead on it telling them

    • we’re unable to accept cash
    • we’d be obliged if they could re-submit the payment using a cheque or postal order
    • to state what and who the payment is for
  • complete the ‘Miscellaneous Cash’ log which you can find in the ‘Post Room / Miscellaneous Cash’ folder
  • update Household Notes with the message VZ20 from TCM0174060. For how to do this, use TCM1000001 
  • take no further action

If you aren’t able to identify the customer

  • complete a Miscellaneous Cash form with the following details

    • name
    • NINO
    • item
    • date received
    • date put into the safe
    • put into the safe by
    • countersigned by Officer grade
  • place the cash in the safe

Note: When the amount of cash held in the safe is more than £200, the Officer and a member of staff must deposit the cash in the Suspense Account at any post office using the paying in book. The Band Officer must notify G4 Security of this.

  • complete the ‘Miscellaneous Cash’ log which you can find in the ‘Post Room / Miscellaneous Cash’ folder
  • take no further action.

Step 3

If you are able to identify the customer

  • return the postage stamps to them by recorded delivery
  • enclose a covering letter with an HMRC letterhead on it telling them we’re unable to accept postage stamps
  • update Household Notes with the message VZ21 from TCM0174060. For how to do this, use TCM1000001 
  • take no further action.

If you aren’t able to identify the customer

  • place the postage stamps in the safe
  • the Officer will take the stamps to the post office and complete form P674 when there’s £10 worth of stamps

then, when the cheque for the value of the stamps is received

  • complete and print a Cheque / Return Acknowledgment form
  • send the cheque, Cheque / Return Acknowledgment form and a copy of the P674 to Debt Management and Banking (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • take no further action.

Step 4

If you are able to identify the customer

  • pass the cheque and any correspondence back to the Manual Cheque Clerk
  • take no further action.

If you aren’t able to identify the customer

  • return the cheque to the bank

Note: Before sending the cheque to the bank, if it’s from a solicitor or holding company try and obtain their phone number and call them to establish who and what the payment is for.

  • enclose a covering letter with an HMRC letterhead on it stating

    • we’re unable to identify who and what the payment is for
    • could they return the cheque to the customer
    • that we’d be obliged if they could re-submit their payment with a covering letter detailing what and who the payment is for and to include their NINO with the covering letter
  • complete the ‘Miscellaneous Cash’ log which you can find in the ‘Post Room / Miscellaneous Cash’ folder
  • take no further action.

Step 5

If you are able to identify the customer

  • pass the postal order and any correspondence back to the Manual Cheque Clerk
  • take no further action.

If you are unable to identify the customer

  • complete a Miscellaneous Cash form with the following details

    • name
    • NINO
    • item
    • TC63 serial number
    • date received
    • date put into the safe
    • put into the safe by
    • countersigned by Officer grade
  • place the postal order in the safe
  • complete the ‘Miscellaneous Cash’ log which you can find in the ‘Post Room / Miscellaneous Cash’ folder.

Note: The next time the Officer goes to the Post Office to deposit cash or take postage stamps, they should take any postal orders that are held in the safe and deposit them in the Suspense Account using the paying in book.