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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas - Valuables: Cashcheques - writing (contingency) - Valuables team only (AG)

Background

The production of cashcheques is normally handled by HMRC Finance, Worthing.

TCO Valuables team will carry out this task should a problem arise that prevents HMRC Finance Worthing from doing so.

This guidance must be followed for the production of cashcheques from the R92TC forms if the TCO Valuables team is called upon to cover this task.

Guidance

To deal with cashcheque writing, consider steps 1 to 13.

Step 1

Check that there’s an R92TC form for each individual shown on the control sheet.

If there is, check that

  • the amounts for WTC and CTC match what’s on form R92TC
  • the totals in each of the columns are correct

    • If all the amounts on the control sheet match the amount on form R92TC

    • sign your name clearly on the bottom of the control sheet to show that the details on there have been checked
    • go to .

    • If all of the amounts on the control sheet match the amount on form R92TC but the overall total is wrong

    • cross out the total and write the correct total on both copies of the control sheet

    then, when you’ve checked everything is correct

    • sign your name clearly on the bottom of the control sheet to show that the details on there have been checked
    • go to .

    • If the amounts on the control sheet do not match the amounts for WTC and/or CTC

    • cross out the amounts for WTC and/or CTC on the control sheet and write the correct amounts on both copies of the control sheet

    then, when you have checked everything is correct

    • sign your name clearly on the bottom of the control sheet to show that the details on there have been checked
    • go to .

Note: If there are any additional R92TC forms that aren’t included on the control sheet, add these to the bottom, filling out all the relevant information. The overall total will have to be amended to take these into account.

If there are any R92TC forms missing

  • these should be removed from the control sheet and the total amended

then, when you’ve checked everything is correct

  • sign your name clearly on the bottom of the control sheet to show that the details on there have been checked
  • go to .

Step 2

Go through each form R92TC to make sure of the following

  • it’s important that all the information shown on the form is clear - if there are any parts that are unclear or missing, contact the area working this task

Note: The name and number of the person who filled out the form will be shown at the bottom. You’ll need to give them the NINO.

  • if, after checking the information with the area, you have to change the information on the form R92TC or the control sheet, you must make a note of it on the control sheet stating that all the information has been confirmed with the area
  • if the form R92TC hasn’t been authorised or signed by the Group or the Valuables Team, it must be returned to them for signing

then, when the form has been correctly completed

  • go to .

Step 3

Check that there is a completed form TC164 included

  • If there a is completed form TC164, check that the address on the letter is correct

    • If the address isn’t correct, remove this from the control sheet and return it to the originator.
    • If the address is correct, go to .
  • If there isn’t a completed form TC164, go back to the originator to request the form.

Step 4

Write in red ink below the address box the amount that the cashcheques needs to be

Note: They don’t need to be split into WTC or CTC amounts. It’s the total amount figure that you use. The maximum amount for a cashcheque is £350 - for example, if there’s a total amount to be issued of £664.25, the cashcheque would have to be split into one at £350 and the second at £314.25.

Note: Please ensure that you’re sensible when splitting the amount on each cashcheque - for example, if there’s an overall total of £702.30, don’t split it into two amounts of £350 and one of £2.30. It’s more practicable to split it into two amounts of £300 and one of £102.30.

  • note on the control sheet in red ink against each name how many cashcheques are required
  • note the total cashcheque requirement at the bottom and circle in red

Note: Always double check that your cashcheques add up to the correct total.

then

  • go to .

Step 5

If

  • either box 7 or box 9 is empty, cross through the empty box. You then need to cross through the corresponding box 8 or box 10

Note: This depends on whether the payment is CTC or WTC.

For example: If the payment is for CTC, you should cross through box 9 and box 10 as these refer to WTC. If the payment is for WTC, you should cross through box 7 and box 8 as these refer to CTC.

  • there’s an amount in both box 7 and box 9, you shouldn’t cross through box 8 or box 10

then

  • check the address. Place this in a window envelope and attach this to the back of the paperwork
  • go to .

Step 6

The paperwork is normally received in bundles of ten R92TC forms with one control sheet

  • once these have all been completed, write on the control sheet the total number of cashcheques required for the bundle
  • pass the completed bundle back to your manager to obtain the required number of cashcheques and attach them to the bundle ready for typing

Note: There are two members of staff who hold the keys to the cashcheque store. It’s essential for security that both people are present when extracting the cashcheques.

Note: It’s also important that the exact number of cashcheques that are needed are taken from the store. The key holders will note in the record book the first and last cashcheque numbers. They will also sign for these cashcheques.

then, once the required number of cashcheques have been allocated to each bundle, the typist will sign the book to say that they have taken over the responsibility for the cashcheques

  • go to .

Step 7

Once all the cashcheques have been typed, it’s essential to sign the cashcheques over from the typists. There is a separate book for this from the one that the manager has to sign when extracting the cashcheques from the store

  • check the first and last cashcheque numbers that you have been given from the typist and check these numbers against those written in the book

    • If the cashcheque numbers match

    • sign in the space provided

    Note: You should also have been passed a copy of the white sheets printed off alongside the cashcheques to record the cashcheque numbers issued and who they were issued to.

    then

    • go to .

    • If the cashcheque numbers don’t match, locate the matching cashcheque numbers on the Valuables team.

Step 8

Go through each cashcheque that relates to the individual on the form R92TC and make sure the details have been transcribed correctly. It’s important to check the

  • date
  • name
  • address
  • amount in both numbers and words
  • that all the information is within the boxes

then

  • go to .

Step 9

If

  • any of the cashcheques are incorrect

    • strike two lines through the incorrect cashcheques and write ‘Cancelled’ across the centre
    • place an adhesive note onto form R92TC explaining what’s wrong with the cashcheque and what action is required
    • photocopy the control sheet and write ‘Correction’ clearly across it
    • attach it to the front of form R92TC
    • give the Correction control sheet to your manager
    • take no further action.
  • all the cashcheques are correct

    • place all the correct part 1’s and 2’s in the normal out trays
    • go to .

Step 10

Write the cashcheque numbers on the bottom of form R92TC in ascending numerical order

Note: This should be the nine-digit number found on the top left-hand side of the cashcheque. The manual cashcheque number always starts with a 1.

Note: If the customer is receiving more than £350, the amount will be split into more than one cashcheque. This is because, at the Post Office, they only allow each cashcheque to be £350 or less.

Note: You must check that the amounts written in red ink add up to the total amount specified on the form R92TC.

Note: On the bottom of the form R92TC, there’s a space to note the first and last numbers. It is important that the first number is the lowest number and the last number is the highest number.

Note: If a cashcheque has been spoilt during typing, write the cashcheque number and ‘Cancelled’ in the space above ‘NB FINAL ACTION’ on the form R92TC.

  • go to .

Step 11

Once you have noted these numbers, complete a R92TC Supplementary sheet. This form shows the breakdown of each cashcheque’s total.

For example: if someone is receiving a total amount of £680, there will be two cashcheques, one for £350 and the other for £330.

  • on the Supplementary sheet

    • note down each cashcheque number in full numerical ascending order and what the amount for each cashcheque is
    • write the total in the space provided
    • stamp it in the left-hand corner

    Note: The issue date and the date stamp must always be the same date as the date on the cashcheque, even if you’re checking it at a later date.

then, once the cashcheque numbers have been noted

  • date stamp part 1 and 2
  • go to .

Step 12

Write your name clearly (no signatures) in the bottom of the form R92TC so that it’s easy to identify who has checked it

  • staple the Supplementary sheet to part 1 and keep both of these with the control sheet
  • attach part 2 to one of the copies of the control sheet

Note: These will be held by Valuables team to inform them of the cashcheque number that you have issued and for them to match to the part 3 which they’ve retained.

  • put the ‘White sheets’ with the remaining copy of the control sheet
  • go to .

Step 13

Once everything is complete

  • put the cashcheques in the accompanying envelope (which should contain a compliment slip)
  • seal the envelope and place it in the secure posting box
  • put the part 1’s and 2’s in the appropriate trays
  • put part 3 of the form R92TC in the confidential waste sack
  • the team leader will sign the book to say that the cashcheques have been posted

Note: The part 1’s will then be sent to HMRC Finance Worthing and the part 2’s will be held by the Valuables Team.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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