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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas - Valuables: Valuable items (Info)

The Tax Credit Office (TCO) Post Rooms in Great Britain and Northern Ireland will identify a valuable item from the post that is received and will send it to their respective TCO Valuables team.

You must record all the valuable items that are received by the Valuables team in the Valuables Team Log.

If the valuable item is

  • a Post Office™ card account payment card, you must destroy the card. The TCO Valuables team will have been sent the payment card in error by the customer
  • money, you must return the money to the customer
  • a request for a manual cashcheque, you must follow the guidance in TCM0302200
  • a returned manual cashcheque, you must follow the guidance in TCM0236080
  • a returned automatic cashcheque, you must follow the guidance in TCM0302120.

If it’s any other valuable item, you must use the information that is on any correspondence with the valuable item to

  • determine if the valuable item has been requested by the office

or, if the correspondence isn’t an enquiry that’s been sent to the customer

  • to check on the computer to determine

    • whether a claim for Working Tax Credit (WTC) and/or Child Tax Credit (CTC) has been made

    and, if so

    • whether the valuable item has been requested by the office.

You will then

  • if a claim has been made and the valuable item has been requested, determine what type of valuable item it is and

    • if it’s a birth certificate, you must follow the guidance in TCM0302080
    • any other valuable item. If the valuable item has been requested by

    • Compliance, send the original item to Compliance
    • any other Operations area, take a photocopy and send the photocopy to the appropriate Operations area that requested it and then return the original to the customer
  • if a claim has been made and the valuable item hasn’t been requested, return the valuable item to the customer

Note: If the valuable item is a damaged birth certificate - for example, it’s been sliced by the post opening machine or torn - you must issue a replacement birth certificate to the customer.

  • if a claim hasn’t been made

    • try to identify which office the valuable item should be sent to. This can usually be identified by either a stamp or logo imprinted on the item - for example, an Invalid Care Allowance order book will be sent to the Invalid Care Allowance Unit

    or, if you are unable to do this

    • return the valuable item to the customer.

Note: If the valuable item is a damaged birth certificate - for example, it’s been sliced by the post opening machine or torn - you must issue a replacement birth certificate to the customer.

You will also receive phone calls and TC648 forms from Operations areas regarding requests from customers for replacement birth certificates. To deal with these, you must follow the guidance in TCM0302080.

Note: If you aren’t able to deal with a valuable item on the day that it’s received, you must store the valuable item securely overnight.

There is an Action Guide for this subject, select TCM0302300 to access it