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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Specialist areas: international: miscellaneous: post-award change of circumstances - lead in

Checklist

Before you follow this guidance make sure

  • you have followed the guidance in TCM0138020 
  • you have access to the change of circumstance flowcharts
  • you have the correct user roles to follow this guidance. See the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits Homepage / selecting ‘R’ on the B&C A-Z index / selecting ‘Roles and Access Process’ / selecting ‘Roles & Access Catalogue’ from the Related links menu
  • you are in the correct MU. See TCM0322460 for the correct MU number.

Reasons not to follow this guidance

You do not need to follow this guidance if you are dealing with a case that is

  • pre-award
  • a complex case currently being worked on by the UK Complex team. To identify such cases consider the guidance at TCM0284140.

Background

This guidance is a lead-in to actioning certain post-award changes of circumstance and sign posts you to the correct process to follow.

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian / Data Security Team for advice.

Note: Remember, when dealing with any referrals from Compliance, to update the Compliance officer by phone once your actions are complete and provide any information they ask for.

Note: As of 30/01/2012 any Compliance terminated cases should be actioned as following

  • complete TC648 noting ‘compliance terminated’
  • send case papers to storage
  • HH note - all papers to storage
  • Update database - case to iron mountain

Note: All B.F.P.O cases should be paid BAU unless applicant 2 works in the OMS. If the complex marker has been set in error, recapture to remove marker unless claim has already ended.

If applicant 2 works in OMS case should be actioned as a top up case.

Step 1

Check HH Notes, for how to do this, use TCM0152020, for any indication of

  • appeals action
  • disputed overpayment action
  • an indication that the case is currently in WTC Up Front payment. For how to do this use TCM0154060.

If any of the above apply, consider your normal action for referring these cases to the appropriate area.

If none of the above apply and the claim is ‘Awaiting Award’ or ‘Partially Captured’, pass to the appropriate Claims team.

If none of the above apply and the claim is not ‘Awaiting Award’ nor ‘Partially Captured’ go to .

Step 2

Check NIRS for the customer’s and where appropriate their partner’s nationality.

If their nationality is British, go to .

If they are nationals from a Rest of the World (RoW) country, go to .

If they are a national of an A2, Croatia or EEA country, follow the guidance in TCM0307200 then return to this guidance and go to .

If the customer is a Slovakian national and has returned to Slovakia, follow the guidance in TCM0304130.

Step 3

Consider all possible changes of circumstances which may be present on the case you are dealing with at the same time.

Note: When dealing with any type of change of circumstances, check ‘View Linked Work Items’ on the Tax Credit system to check if there are any other changes or work list items to deal with.

If you have an Unprocessed Change of Circumstances worklist item

  • make a note of

    • the reason in the ‘Change Details’ column
    • the applicant that the change applies to
  • select and double click on the worklist item
  • where appropriate, make a note of

    • any previous address
    • any new address
  • using ‘File’ and ‘Next function’ select ‘Maintain HH Notes’
  • make a note of any notes relating to change of address
  • go to .

If you have a Ceased Employment worklist item, make a note of the date employment ended and follow the change of circumstance flowchart - ‘Change of Employment’.

If you have a Verification Failures worklist item,follow the appropriate guidance for the verification failure you are dealing with.

If you have a WAM, go to .

If you have a piece of physical correspondence, go to .

If you are dealing with a returned TC841, follow the guidance from Step 6 in TCM0307200.

Step 4

Check the effective date of change.

If the effective date of change has passed go to .

If the effective date of change is in the future but in agreed timescales go to .

If the effective date of change is in the future but not in agreed timescales 

  • issue the ‘future dated letter’
  • insert a HH note. For how to do this, use TCM0164020 
  • send the case to storage.

Step 5

Using the information provided, establish what change is being reported

  • access the HH Notes screen. For how to do this, use TCM0152020 
  • check if there is any further information regarding the change or if there are any other changes that need actioning
  • check the notes and the claim on tax credits system to determine the type of case you have, for example, a complex case and the reasons why it is complex.

If the change is regarding a child living in the Rest of the World (ROW) country, send details to the relevant Change of Circumstances Team. Use TCM0322460 for the correct MU number.

If the change is a customer, or customers, stating they are no longer subject to immigration control follow the change of circumstance flowchart - ‘STIC case identified’.

If the change is a customer, or customers, stating they have moved to an address outside the UK, go to .

If the change is a customer, or customers, stating they have changed employment,follow the guidance in TCM0287500.

If the change is to add a child or verify a child,follow the guidance in TCM0304400.

If the change is to report a change in FTNAE for a child /young person on the claim, follow the guidance in TCM0304200.

If the change is not one of the above and you are working a Complex case, follow the guidance in TCM0284000.

If the change is not one of the above and you are not working a Complex case, take normal action. To do this go to TCM0030000.

Step 6

Check which country the customer and or child has moved to.

If the new address is an EEA address, go to Initial change of address flowchart.

If the new address is a ROW address, follow the guidance in TCM0304100.

If the change is to a BFPO address, go to Initial change of address flowchart.