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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas - Valuables: Manual payment requests - Valuables team only (AG)

To deal with a request for a manual payment on form R92TC, consider steps 1 to 6.

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

Note: If you receive a faxed form R92TC, you must treat it as urgent. It must be dealt with prior to 14:45 on the day of receipt.

Step 1

If you receive

  • the hard copy of a form R92TC that’s already been faxed

    • obtain the corresponding faxed form R92TC and discard it in confidential waste
    • replace it with the hard copy
    • continue with any action that was being taken on the faxed copy of the form R92TC.
  • part 2 of a form R92TC from RF Worthing, go to .
  • an authorised form R92TC from another team in TCO by fax or hard copy, go to .

Note: If you receive a Northern Ireland form R92TC and there isn’t any trace on the computer of the case, form TC648 needs to be attached from the Manual Payments Team to confirm they have checked that it’s a legitimate case and all relevant checks have been made to ensure they’re happy to authorise a payment to the customer. All the paperwork needs to be attached together. Unless there’s a form TC648, these cases won’t be sent for payment to RF Worthing.

Step 2

Enter your initials and the date on the control sheet

  • check all the listed R92TC forms are present and that the details match

    • If there are any payments included on the control sheet for £2,000 or more, these need to be lifted off that control sheet and put on the control sheet headed ‘Large Payments’ and then checked as normal by the Assistant Officer (AO)
    • If there are any payments for £5,000 or more included on the control sheet with other payments, these need to be lifted off the control sheet and put on a control sheet by themselves headed ‘Large Payment’ and then passed to the Officer to be checked

then

  • use Function MAINTAIN HOUSEHOLD NOTES to locate the entry by Group 13 and check that all the details on the note match those on the form R92TC and the control sheet

    • if the details don’t match, contact Group 13 to establish which details are correct, the details on the note or the details on form R92TC and the control sheet. Amend the incorrect item, as appropriate to the confirmed correct details
  • change the date in the Event Date field to today’s date and enter the following

‘R92TC (serial number) Checked by Valuables. Initials Team Group TCO’

  • stamp all three parts of form R92TC

Note: If form R92TC has a supplementary sheet attached, this also needs to be stamped along with the other three parts.

  • sign and stamp the control sheet as the verifying officer
  • take two copies of the control sheet and pass for splitting
  • take no further action.

Step 3

If

  • form R92TC has been faxed to the Valuables team, go to .

Note: You must deal with these first to ensure that the payment will reach the customer by noon the next day.

  • any other circumstances apply, go to .

Step 4

If form R92TC has been faxed to the Valuables team, you must take the following action by 14:45 on the day of receipt

  • fax the form to Revenue Finance (RF) Worthing (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  
  • pass the faxed form to your manager to retain.

Step 5

For the original (not faxed) R92TC forms, you must take the following action by 15:00 on the day of receipt

  • send the R92TC forms to RF Worthing by recorded delivery. Include

    • part 1 and part 2
    • the envelope (if provided)
    • the checking sheet
  • store part 3 in date order on the Valuables team with the photocopy of the relevant checking sheet

Note: Ensure part 3 of all the forms are recorded on the photocopied checking sheet and are attached to the photocopy of the checking sheet.

Step 6

When you receive part 2 of form R92TC from RF Worthing

  • obtain part 3 and the photocopy of the checking sheet from storage
  • discard part 3 in confidential waste
  • link part 2 with the photocopy of the checking sheet and store together in date order and take no further action.

Note: These copies must be retained for 18 months and then destroyed in confidential waste.