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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
, see all updates

Specialist areas: Rapid Data Capture: Rapid Data Capture - post handling (AG)

To deal with incoming post received with a claim form, consider steps 1 to 11.

Step 1

Establish whether the post is a valuable item.

  • If the post is a valuable item, go to .
  • If the post isn’t a valuable item, go to .

Step 2

Record the valuable post in the ‘valuables log’. Note the following

Note: Don’t date stamp the valuable post.

  • customer’s name
  • customer’s NINO, if known
  • date the post was received
  • type of valuable
  • your initials


  • go to .

Step 3

Establish whether the valuable post is relevant post or not relevant post.

  • If the valuable post is relevant post, go to .
  • If the valuable post is not relevant post, go to .

Step 4

Date stamp the non-valuable post with the date of receipt

  • go to .

Step 5

Establish whether the non-valuable post is relevant post

  • If the non-valuable post is relevant post, go to .

Note: If there’s an attachment that relates to this post, manually capture the claim.

  • If there’s a form TC825 (Gift Aid), send the form to storage. Follow the guidance in TCM0074140.
  • If the non-valuable post is not relevant post, go to .

Step 6

Enter the following details on the attachment

  • date of receipt
  • customer’s NINO
  • customer’s full name


  • go to .
  • it’s a form TC600A without a corresponding claim form, send the form TC600A to the Tax Credit Office post room
  • the relevant attachment relates to a deceased person, pass the attachment to your manager for them to send to the appropriate team
  • the relevant attachment relates to additional children, use Function CAPTURE APPLICATION to

Step 7

Send the relevant attachment and the claim form to the relevant business area for manual capture. Take no further action.

Note: If the claim includes more than 18 children or a polygamous or polyandrous marriage, it should be referred to the International Team.

  • However, if
    • manually capture the additional child’s details
    • go to the Summary Information screen and record the action you’ve taken in the Application Notes field

    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152040.


  • send the attachment to storage. Follow the guidance in TCM0074060 
  • take no further action.

Step 8

Detach the claim form from the post

  • send the claim form to be scanned
  • go to .

Step 9

As the post is not relevant to the claim, either

  • return it to the customer and then go to  


* the attachment requests that the claim is dealt with quickly or is similar correspondence, in which case put the attachment in confidential waste. Take no further action.
* the attachment is for other Government Departments or other HMRC offices, in which case send the attachment to the appropriate office


  • send it to the team who requested the post and then go to .

Note: To establish where to send the post, follow the guidance in TCM0322560.

Step 10

If you need to return the post to the customer

  • complete form TC646 with the customer’s name and address and send it to the customer
  • go to .
  • Note: Cash must be sent by special delivery. Valuables must be sent by recorded delivery.

Step 11

Update the Valuables Log with the date of return.