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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Specialist areas - Post Room: Post Room - Valuables action

Checklist

Before you follow this guidance make sure

  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu.
  • you are in the correct MU. Use TCM0322460 for the correct MU number.

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 received from Royal Mail

  • check that the delivery number on the post item matches the number on the Royal Mail manifest sheets

Note: Keep a copy of the delivery sheet if there is a discrepancy between the delivery number and the manifest sheet. This is so the discrepancy can be brought to the attention of Royal Mail.

  • ensure the delivery sheets are returned to Royal Mail when the second delivery of post is received in the TCO Post Room later that day
  • take no further action.

If the item of post is a Special Delivery package from Revenue Finance

  • do not open it
  • date stamp the reverse of the package
  • enter the serial number found on the package onto the ‘Post Room’ database
  • send the package to the Replacement Cashcheque Team by placing it in the secure silver box labelled ‘Giro Team’

Note: Revenue Finance will email the Post Room to advise when sending a package and give details of who it will be addressed to so that it is easily identified and sent to the correct person.

  • go to .

Step 2

Update the ‘Post Room’ database

  • go to .

Step 3

If the item of post is not recorded, registered or Special Delivery (excluding packages from Revenue Finance) and has any valuable items attached

  • enter approximately 35 valuable items on the ‘Post Room’ database
  • print off form TC63
  • attach form TC63 to the bundle of post using an elastic band
  • sort the post and valuable items into one of the following four categories before passing them to the Assistant Officer (AO)

    • foreign documents
    • personal cheques
    • giros
    • and
    • tax credits post
  • pass the bundle of post to the AO for checking and sending to the relevant team, according to the type of valuable item it is

Note: The following items are dealt with separately by the Personal Cheque Clerk

* cheque addressed to HM Revenue & Customs (HMRC)
* payable order issued by a court
* post-dated cheque
* returned cheque for tax credits
* returned uncashed cheque
* postal order
* cheque in Euros
* cheque in foreign currency
* other valuable items are sent by the AO on the Valuable Team in the Post Room, in one of the following secured silver boxes
* Giro Group 1(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
* Foreign Docs(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
* NTC
* UK Birth Certs(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

If the item of post is recorded, registered or Special Delivery (excluding packages from Revenue Finance) and does not have any valuable items attached

  • place the correspondence in a separate bundle and put it in the post filing frame on the desk of one of the post openers
  • take no further action.

If the item of post is cash or postage stamps

  • enter the details on the ‘Post Room’ database
  • complete and print off form TC63
  • pass the form TC63 and the cash or postage stamps to the Personal Cheque Clerk on the team

Note: The Personal Cheque Clerk will pass the cash or postage stamps with the form TC63 to the Miscellaneous Cash Clerk. After the form TC63 is annotated to show the handover of the items, the Personal Cheque Clerk takes a copy of the form TC63 for their records.

  • take no further action.

If the item of post is a giro cheque

  • stamp ‘Cancelled’ on the giro cheque
  • pass the giro cheque to the AO for checking and sending in the secure silver box (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • take no further action.

If the item of post is going to be dealt with by the Personal Cheque Clerk, go to .

Step 4

If the item of post is a cheque addressed to HMRC, go to .

If the item of post is a payable order issued by a court, go to .

If the item of post is a post-dated cheque, go to .

If the item of post is a returned cheque for tax credits issued by HMRC Debt Management and Banking at Cumbernauld, go to .

If the item of post is a returned uncashed cheque issued by HM Inspector of Taxes, go to .

If any other circumstances apply, go to .

Step 5

If the item of post is a postal order or a cheque in Euros or other foreign currency, go to .

If the item of post is not a postal order or a cheque in Euros or other foreign currency, go to .

Step 6

If the item of post is an uncashed payable order issued by the Invoice Processing Centre, go to .

If the item of post is not an uncashed payable order issued by the Invoice Processing Centre, take no further action.

Step 7

Read any accompanying correspondence to determine why the payment has been received.

If there is a NINO on the correspondence

  • check the tax credits computer to obtain the amount the correspondence relates to or an award with an outstanding overpayment. For how to do this, use TCM1000386 
  • go to .

If there is no NINO on the correspondence, go to .

Step 8

If the item of post is a post-dated cheque, go to .

If the item of post is a cheque addressed to HMRC, go to .

If the item of post is a payable order issued by a court, go to .

If the item of post is a postal order or cheque in Euros or other foreign currency, go to .

Step 9

Send the cheque with any correspondence to HMRC Banking Operations (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

  • go to .

Step 10

Send the cheque and any correspondence to the Payable Order Services (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

  • take no further action.

Step 11

Complete a ‘Returned Payable Order’ form with all the relevant information

  • attach the payable order and a copy of the correspondence to the ‘Returned Payable Order’ form and send them to the IPC Payments Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • go to .

Step 12

Use the Payslip Printer to print off a ‘Pro-forma Payslip’ and attach it to the cheque

Note: You must use a paperclip and not a staple.

Note: Where the correspondence is from an organisation stating the cheque is for more than one customer, a ‘Pro-forma Payslip’ must be printed off for each customer and attached to the cheque.

Note: Where the correspondence mentions the cheque is for more than one tax year, a ‘Pro-forma Payslip’ must be printed off for the amount repaid for each individual tax year and attached to the cheque.

  • send the ‘Pro-forma Payslip’ and the cheque to HMRC Accounts Office (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • go to .

Step 13

Complete a form TC648 recording

  • the customer’s name
  • the customer’s NINO
  • the award period the post dated cheque refers to

then

  • send the post-dated cheque and a copy of any correspondence separately to the Banking Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • go to .

Step 14

Complete and print off form ‘TC Cheque 1’

  • send the payable order, postal order or cheque with the form ‘TC Cheque 1’ to the HMRC Accounts Office (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • go to .

Step 15

If a receipt is requested

  • prepare a receipt with an HMRC letterhead on it

Note: Receipts for abroad must be sent using the Tax Credit Office International Mail. To find this

* on the Benefits & Credits Homepage
* select ‘I on the B&C A-Z index’
* select ‘International mail process (Preston and Liverpool)’
  • go to .

If a receipt is not requested, go to .

Step 16

If the item of post is a cheque addressed to HMRC

  • on the latest claim, update Household Notes with the message VZ06 from TCM0174060. For how to do this, use TCM1000001 
  • go to .

If the item of post is a payable order issued by a court

  • on the latest claim, update Household Notes with the message VZ14 from TCM0174060. For how to do this, use TCM1000001 
  • go to .

If the item of post is a postal order

  • on the latest claim, update Household Notes with the message VZ15 from TCM0174060. For how to do this, use TCM1000001 
  • go to .

If the item of post is a cheque in Euros or other foreign currency

  • on the latest claim, update Household Notes with the message VZ16 from TCM0174060. For how to do this, use TCM1000001 
  • go to .

If the item of post is a post-dated cheque

  • on the latest claim, update Household Notes with the message VZ17 from TCM0174060. For how to do this, use TCM1000001 
  • go to .

If the item of post is an uncashed payable order from IPC

  • on the latest claim, update Household Notes with the message VZ18 from TCM0174060. For how to do this, use TCM1000001 
  • go to to send the original correspondence to the Customer Service and Support Group (CSSG).

If the item of post is a returned cheque for tax credits issued by HMRC Debt Management and Banking

  • on the latest claim, update Household Notes with the message VZ19 from TCM0174060. For how to do this, use TCM1000001 
  • take no further action.

Step 17

If the correspondence needs to be re-directed for further action

  • complete a ‘Redirection of post in HMRC’ stencil
  • attach the ‘Redirection of post in HMRC’ stencil to the correspondence and re-direct them using the Post Distribution Template. To find this

    • on the Benefits and Credits homepage
    • select ‘P’ on the B&C A-Z Index
    • select ‘Post distribution template’
  • take no further action.

If the correspondence does not need to be re-directed for further action

  • complete a form TC164
  • attach the form TC164 to the correspondence and place them in the designated filing cabinet
  • update the related entry on the form TC63 to show the destination of the payment and/or correspondence
  • take no further action.

Step 18

Complete a form TC63 and pass it to the Miscellaneous Cash Clerk.