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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas - Valuables: Birth certificates - Valuables team only (Info)

Note: Before you use this guidance, you must first follow the guidance in TCM0302280.

Birth certificates are treated as a valuable item and are sent by the Post Room to their respective (Great Britain or Northern Ireland) Valuables Team in the Tax Credit Office (TCO).

The Valuables Team will also receive phone calls and TC648 forms from Operations areas regarding requests from customers for a replacement birth certificate. The

  • phone call will be because the Operations area has received a request from a customer for a replacement birth certificate and they need you to confirm whether the Valuables Team has received it and what has happened to it
  • TC648 will provide you with the information that you need to issue the customer with a replacement birth certificate. A replacement birth certificate will only be issued to the customer if the original one was received by the Valuables Team and then it was subsequently misplaced by the TCO.

You must first decide whether you have received a birth certificate or an Operations area requests regarding a replacement birth certificate.

If it’s a birth certificate, you must first try and match the birth certificate to a claim for CTC or WTC. You may need to contact Child Benefit Office to obtain further details that will enable you to match the birth certificate to a claim.

  • If the birth certificate is matched and has been requested by

    • Compliance, you must send the original birth certificate to Compliance and then update the Valuables Team Log (TC63).
    • any other Operations area, you must send a photocopy of the birth certificate to the relevant Operations area, return the original to the customer and then update the Valuables Team Log (TC63).
  • If the birth certificate isn’t matched, you must store the birth certificate on the Valuables Team for one calendar month and update the Valuables Team Log (TC63). If, after a second attempt has been made, the birth certificate remains unmatched to a claim, you must

    • update the Valuables Team Log (TC63)
    • set a clerical BF date for a further 11 months

    and, when the BF date expires

    • destroy the birth certificate.

If the birth certificate has been damaged - for example, sliced by the post opening machine or torn - you must issue the customer with a replacement one.

If you have received

  • a phone call from an Operations area regarding a customer’s request for a replacement birth certificate, you must check the Valuables Team Log (TC63) and then inform the Operations area that the birth certificate

    • has been returned to the customer and on what date it was returned
    • hasn’t been received in the office

    or

    • has been received in the office, but not returned to the customer, you must then check the Valuables Team store of unmatched birth certificates and if the birth certificate

    • is found in the Valuables Team store, you must inform the Operations area that it’s been found and will be returned to the customer. You must then follow the guidance in TCM0302280.
    • isn’t found in the Valuables Team store, you must inform the Operations area that the birth certificate can’t be found and ask them to send form TC648, together with the information, to enable you to issue the customer with a replacement one to the Valuables Team.

    Note: The Operations area will have already contacted the customer and obtained the information that you need to issue the customer with a replacement birth certificate.

  • form TC648 from an Operations area with the information that you need to issue the customer with a replacement birth certificate, you must get a replacement one issued to the customer.

There is an Action Guide for this subject, select TCM0302100 to access it