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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas - Specialist Trace: NINO - Isle of Man

Checklist

Before you follow this guidance, make sure

  • you’ve 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’re in the correct MU. Use TCM0322460 for the correct MU number.

Background

This guidance is to deal with claims from customers who’ve come to live in the United Kingdom (UK) from the Isle of Man.

If a customer lives and works in the Isle of Man there isn’t entitlement to tax credits.

The format of an Isle of Man NINO consists of the letters ‘MA’ followed by six numbers and ends with the suffix A, B, C or D - for example, MA123456C.

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

Check Application Notes for any messages from the UK ComplexTeam (previously called European Economic Area (EEA) or International Team). For how to do this, use TCM1000021.

If there aren’t any messages from the International Team, go to .

If there are any messages from the International Team

  • contact the International Team to determine if they need the case

then, if they don’t need the case

  • go to .

Step 2

Trace and match the customer. For how to do this, use TCM1000115.

If the customer is traced and matched, go to .

If the customer isn’t traced and matched

  • complete form TC648 with the relevant details held on the tax credits computer
  • go to .

Step 3

Check the Access to DWP Data (ADD) system to determine if the details held on ADD match those held on the tax credits computer. For how to do this, use TCM1000014.

If the details held on ADD match those held on the tax credits computer

  • phone the Isle of Man DHSS (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and ask them to fax you the screen prints of the customer’s details

Note: If the DHSS doesn’t ask you for the customer’s new address, tell them the new address.

  • go to .

If the details held on ADD don’t match those held on the tax credits computer

  • make a note of any details that differ
  • contact the customer to confirm the details we hold. Follow the guidance in TCM0094080 
  • phone the Isle of Man DHSS (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and ask them to fax you the screen prints of the customer’s details

Note: If the DHSS doesn’t ask you for the customer’s new address, tell them the new address.

  • go to .

If the customer’s Isle of Man NINO doesn’t show on ADD, go to .

Step 4

If the personal details provided by the customer are the same as those on the screen prints, go to .

If the personal details provided by the customer aren’t the same as those on the screen prints

  • phone the Isle of Man DHSS (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to clarify the details
  • go to .

Step 5

Compare the customer’s details provided by the customer with the screen prints provided by the Isle of Man DHSS and the details held on ADD.

If the customer’s Isle of Man NINO is shown on ADD but it isn’t NIRS2 maintained, go to .

If the customer’s Isle of Man NINO isn’t shown on ADD, go to .

Step 6

Complete a CIS2 template with the heading ‘ADD action required’

  • save it in the format ‘CIS_2_DD-MM-YY_1’

Note: If more than one CIS2 is required it should be saved and named in the format ‘CIS_2_DD-MM-YY_2’.

  • enter ‘CIS_2 IOM’ in the ‘Subject’ field
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • update Application Notes with the message IM09 from TCM0160040. For how to do this, use TCM1000028 
  • transfer the case to the ‘STU Complex BF’ MU. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023 
  • set a BF date of two working days in the future
  • go to .

Step 7

When the BF date has expired, trace and match the customer. For how to do this, use TCM1000115.

If the customer’s NINO can be traced and matched

  • update Application Notes with the message IS05 from TCM0160040. For how to do this, use TCM1000028 
  • go to .

If the customer’s NINO can’t be traced and matched, go to .

Step 8

Complete and send a CIS2 template and a copy of the Isle of Man DHSS screen prints by email (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

  • set a BF date of four weeks in the future

then, when the BF date has expired

  • check every day to try to trace and match the customer. For how to do this, use TCM1000115.

If the customer can be traced and matched within the fifth week, go to .

If the customer can’t be traced and matched within the fifth week

  • phone (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for an update

then, when the customer is traced and matched

  • go to .

Step 9

Transfer the case to the relevant MU. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023.