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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Specialist areas - Valuables: Birth certificates - Valuables team only (AG)

To deal with birth certificate issues, consider steps 1 to 21.

Step 1

If you’ve received

  • a birth certificate from the customer , go to .
  • a phone request from an Operations area to check your Valuables Team Log (TC63) to determine if you have a record of a birth certificate, go to .

Note: The Operations area will have received a request from a customer for a replacement birth certificate and they need to confirm with you whether the Valuables Team has received it and what’s happened to it.

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

Step 2

Use Function VIEW APPLICATION and try to match the birth certificate with a claim for tax credits. To do this, use the information that’s on

  • any enquiry sent to the customer that’s with the birth certificate
  • any correspondence that the customer has sent with the birth certificate

    • If the birth certificate isn’t matched to a claim for tax credits, go to .
    • If the birth certificate is matched to a claim for tax credits, go to .

Step 3

Complete the relevant proforma (obtaining the customer’s details from Child Benefit) with the following information

  • child’s full name
  • child’s sex
  • child’s date of birth
  • registration district

Note: This information is found on the birth certificate.

then

  • send the completed proforma to Child Benefit Office to obtain the child’s parents name, address and NINO
  • go to .

Step 4

Record the issue of the proforma in the Valuables Team clerical BF run. If Child Benefit Office

  • is able to provide the parents’ details, go to .
  • isn’t able to provide the parents’ details, go to .
  • doesn’t provide the parents’ details by the clerical BF date, go to .

Step 5

Use Function VIEW APPLICATION and try to match the parents’ details provided by Child Benefit Office to a customer for tax credits.

  • If the parents’ details aren’t matched, go to .
  • If the parents’ details are matched, go to .

Step 6

Store the birth certificate and any enquiry or correspondence with the birth certificate in a secure location on the Valuables Team. Update the Valuables Team Log (TC63) with

  • details of why the birth certificate has been stored
  • date it was stored
  • your initials

then

  • clerically BF the stored birth certificate for one calendar month
  • go to .

Step 7

When the BF date has expired, try once more to match the birth certificate with a claim for tax credits (follow to Step 5 for the actions to take when trying to match the birth certificate with a claim).

  • If the birth certificate is matched to a claim for tax credits, go to .
  • If the birth certificate isn’t matched to a claim for tax credits, go to .

Note: You must also go to if Child Benefit Office isn’t able to provide the parents’ details or the parents’ details aren’t provided by the clerical BF date.

Step 8

Once again, store the birth certificate and any enquiry or correspondence with the birth certificate in a secure location on the Valuables Team. Update the Valuables Team Log (TC63) with the following details

  • birth certificate remains unmatched to a claim
  • date the second attempt was made to match the birth certificate

then

  • clerically BF the stored birth certificate for a further 11 months
  • go to .

Step 9

If the birth certificate remains unmatched to a claim for tax credits when the BF date expires

  • destroy the birth certificate and any enquiry or correspondence with the birth certificate by shredding them
  • put the shredded pieces in confidential waste
  • update the Valuables Team Log (TC63) to show that

    • the birth certificate has been destroyed
    • the date the birth certificate was destroyed

    Note: You must get a witness to countersign this.

  • take no further action.

Step 10

Which team has requested the birth certificate?

  • Compliance, send the original birth certificate to Compliance and then update the Valuables Team Log (TC63) with

    • date of forwarding
    • forwarding address
    • your initials

    then

    • go to .
  • any other Operations area, photocopy the birth certificate, then

    • stamp the photocopy ‘Originals seen on valuables’
    • sign and date the photocopy
    • send the photocopy to the relevant Operations area

    then

    • go to .

Step 11

Is the original birth certificate damaged - for example, sliced by the post opening machine or torn? If the original birth certificate

  • isn’t damaged, go to .
  • is damaged, go to .

Step 12

Send the original birth certificate (with a compliment slip) back to the customer in a sealed second class envelope

  • update the Valuables Team Log (TC63) with

    • date of return
    • return address
    • your initials
  • take no further action.

Step 13

Check the Valuables Team Log (TC63) for the dates around the time that the customer states that they sent the birth certificate to the office to determine if you’ve a record of it. If

  • the log confirms that the birth certificate has been returned to the customer, inform the Operations area of the date it was returned to the customer.
  • the log doesn’t confirm that the birth certificate has been received in the office, inform the Operations area that it hasn’t been received in the office.
  • the log confirms that the birth certificate has been received in the office but not returned to the customer, check the Valuables Team store of unmatched birth certificates. If

    • the birth certificate is found in the Valuables Team store

    • inform the Operations area that it’s been found and will be returned to the customer
    • follow the guidance in TCM0302280.

    Note: You don’t need to complete the Valuables Team Log (TC63) because the birth certificate will have been previously logged as received by the Valuables Team.

    • the birth certificate isn’t found in the Valuables Team store, inform the Operations area that the birth certificate can’t be found and ask them to send a 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.

Step 14

Note: Use the information that has been provided by the Operations area or the information on the damaged birth certificate to issue the customer with a replacement one.

If the child

  • is less than one year old, go to .
  • is more than one year old, go to .
  • was born in Northern Ireland, go to .

Step 15

Phone the Local Registrar and ask them for

  • the fee required to replace the birth certificate
  • the full postal address of the Registrar
  • the nominated payee for the girocheque

then

  • go to .

Step 16

Complete the proforma (Giro-cheque Request Form) with the information from and send it to the Finance Team in Tax Credit Office. The Finance Team will produce a girocheque and return this to the Valuables Team

  • go to .

Step 17

Complete form TC666 and send this together with the girocheque to the Local Registrar who will issue a replacement birth certificate. The Local Registrar will send this replacement birth certificate to the Valuables Team

  • go to .

Step 18

When the Valuables Team receive the replacement birth certificate from the Local Registrar

  • log the replacement birth certificate in the Valuables Team Log (TC63)
  • use Function MAINTAIN HOUSEHOLD NOTES to record the actions you’ve taken

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

then

  • go to .

Step 19

Complete form TC666 (or for Northern Ireland, form GR040) and send to the General Registrar who will issue a replacement birth certificate. The General Registrar will send this replacement birth certificate to the Valuables Team

  • go to .

Step 20

When the Valuables Team receive the replacement birth certificate from the General Registrar

  • log the replacement birth certificate in the Valuables Team Log (TC63)
  • use Function MAINTAIN HOUSEHOLD NOTES to record the actions you’ve taken

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

then

  • go to .

Step 21

Use Function MAINTAIN HOUSEHOLD NOTES and make a note of

  • the issue of the replacement birth certificate
  • the date it was issued

Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

then

  • send the replacement and damaged birth certificates back to the customer in a sealed second class envelope.