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HMRC internal manual

Tax Credits Manual

Specialist areas - Valuables: Valuable items (AG)

To deal with a valuable item that is received by the Tax Credit Office (TCO) Valuables Team, consider steps 1 to 14.

Step 1

The Valuables Team will receive the Valuables Team Log (TC63) with the valuable items in a strong box. Check what the item is that you’ve received. If it’s

  • a phone request from an Operations area to check the Valuables Team Log (TC63) to determine if you have a record of a birth certificate, follow the guidance in TCM0302080.
  • a TC648 form from an Operations area with the information that you need to issue the customer with a replacement birth certificate, follow the guidance in TCM0302080.
  • a valuable item that is damaged - for example, a birth certificate that has been sliced by the post opening machine or torn - issue a replacement one to the customer. Follow the guidance in TCM0302080.
  • any other valuable item, go to Step 2.

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Step 2

Use Function VIEW APPLICATION to check whether

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

and, if a claim has been made

  • that the valuable item has been requested

Note: To access Function VIEW APPLICATION use the information that is on any correspondence that is with the valuable item.

* If a claim hasn’t been made, go to [Step 3](#IDAZESR). 
* If a claim has been made and the valuable item hasn’t been requested, go to [Step 4](#IDAOGSR).
* If a claim has been made and the valuable item has been requested, if the valuable item is

* a birth certificate. Follow the guidance in [TCM0302080](https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0302080). 
* a Post Office™ card account payment card, go to [Step 12](#IDA2TSR).
* any other type of valuable item, go to [Step 5](#IDAQISR).

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Step 3

Can you determine where the valuable item should be sent to?

  • If you can, send the valuable item to the office that it relates to and then update the Valuables Team Log (TC63) with the

    • date of forwarding
    • forwarding address
    • your initials

    then

    • taken no further action.
  • If you can’t, go to Step 4.

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Step 4

Check if the valuable item was sent in by recorded or special delivery

  • return the valuable item with a compliment slip to the customer using the same delivery method the customer used to send it in
  • update the Valuables Team Log (TC63) with the

    • date of return
    • return address
    • your initials

    then

    • If you’re returning the valuable item by recorded delivery, go to Step 6.
    • If you’re returning the valuable item by special delivery, go to Step 9.

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Step 5

Who has requested the valuable item?

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

    • date of forwarding
    • forwarding address
    • your initials

    then

    • take no further action.
  • any other Operations area

    • photocopy the valuable item
    • stamp the photocopy ‘Originals seen on valuables’
    • sign and date the photocopy
    • send the photocopy to the Operations area that requested it
    • return the original valuable item with a compliment slip to the customer by recorded delivery

    then

    • update the Valuables Team Log (TC63) with the

    • date of return
    • return address
    • your initials

    then

    • check if the valuable item was sent in by recorded or special delivery

    • If the valuable item was sent in by recorded delivery, go to Step 6.
    • If the valuable item was sent in by special delivery, go to Step 9.

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Step 6

Complete the following entries in the Recorded Posting Book on the recorded posting receipt top copy

  • your company name (write your office name followed by TCO, HMRC)
  • address (write your office address)
  • delivery address and postcode (write the full address of the customer as shown on the envelope)
  • total number of items (write the total number of items being posted on the last posting receipt of use)
  • sender’s signature (sign your name)
  • sender’s printed name (print your name)
  • date (write the date of completion)

then

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Step 7

The Recorded Delivery labels are on a roll in blocks of four. You must stick the

  • large reference label on the left hand side of the envelope
  • one of the small labels at the Item Reference on the recorded posting receipt top copy in the Recorded Posting Book
  • the other small label at the Item Reference on the recorded posting receipt bottom copy in the Recorded Posting Book

then

  • Discard the middle sized label
  • go to Step 8.

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Step 8

Hand the delivery book to the Royal Mail collection officer with all of the recorded delivery envelopes. The book will be returned after their action

  • take no further action.

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Step 9

Complete the following entries in the Special Delivery Despatch Book on the despatch receipt top copy

  • your company name and address (write your office name followed by TCO, HMRC and your office address)
  • delivery address including full postcode (write the full address of the customer as shown on the envelope)
  • number of items (write the total number of items being posted)
  • sender’s signature (sign your name)
  • date (write the date of completion)

then

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Step 10

The Special Delivery labels are on a roll in blocks of four. You must stick the

  • large reference label on the top left hand corner of the envelope
  • medium label on the right hand side under the Barcode column
  • two small labels under the Reference columns

then

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Step 11

Hand the delivery book to the Royal Mail collection officer with the Special Delivery envelopes. The book will be returned after their action

  • take no further action.

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Step 12

Has the customer sent their Post Office™ card account pin number with the payment card?

  • yes, immediately tear up the pin number and put it in confidential waste, go to Step 13.
  • no, go to Step 13.

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Step 13

Complete the Valuables Team Log (TC63) with the following

  • customer’s name, if known
  • customer’s NINO, if known
  • Post Office™ card account payment card number
  • date of receipt
  • type of valuable item (Post Office™ card account payment card)

Note: You can obtain this information from the payment card and any correspondence that has been received with it.

then

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Step 14

Destroy the payment card by cutting through the magnetic strip and chip, then put the pieces in the waste bin.