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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Extra information - miscellaneous information: Record manual award for Complex cases - examples

 
 

Example 1 - Amending an entitlement period start date to an earlier date

The following example shows how amending an entitlement period start date will affect the preceding entitlement period.

You have added two entitlement periods as follows, using Function RECORD MANUAL AWARD

Period start Period end WTC CTC
       
06-04-2003 31-08-2003 £300 £700
01-09-2003 05-04-2004 £420 £650

You want to amend the second entitlement period to show an earlier start date and revised tax credits as follows

Period start Period end WTC CTC
       
31-07-2003 05-04-2004 £480 £750

After amending the entitlement period in the Amend Entitlement Period screen, the following details will be displayed in the Entitlement Period list box in the Record Manual Award screen

Period start Period end WTC CTC
       
06-04-2003 30-07-2003 £0 £0
31-07-2003 05-04-2004 £480 £750

In this example, you must now highlight the entitlement period 06-04-2003 to 30-07-2003 and select [Amend] in order to amend the zero amounts of tax credits to the correct manually calculated amounts.

Example 2 - Deleting one of two existing entitlement periods

The following example shows how deleting one of two entitlement periods will not have any affect on the remaining entitlement period.

You have added two entitlement periods as follows, using Function RECORD MANUAL AWARD

Period start Period end WTC CTC
       
06-04-2003 31-08-2003 £300 £700
01-09-2003 05-04-2004 £420 £650

You want to delete the second entitlement period. After deleting, the following details will show in the Entitlement Period list box.

Period start Period end WTC CTC
       
06-04-2003 31-08-2003 £300 £700

You must now add the appropriate entitlement periods up to the end of the tax year.

Example 3 - Deleting an entitlement period that lays between two other periods

For example: you have added three entitlement periods as follows, using Function RECORD MANUAL AWARD.

Period start Period end WTC CTC
       
06-04-2003 31-08-2003 £300 £700
01-09-2003 10-12-2003 £140 £300
11-12-2003 05-04-2004 £240 £400

You want to delete the middle entitlement period. After deleting, the following details will display in the Entitlement Period list box.

Period start Period end WTC CTC
       
06-04-2003 31-08-2003 £300 £700
01-09-2003 05-04-2004 £0 £0

In this example, you must now highlight the entitlement period 01-09-2003 to 05-04-2004 and select [Amend] in order to amend the zero amounts of tax credits to the correct manually calculated amounts.

Example 4 - Messages to be included at Chunk 2 (under the heading ‘Please read this’) of the award notice for a cross-border or overseas family supplement case

If you are completing a finalised award notice for Previous Year (PY) or PY-1, select one of the following messages as appropriate to include at Chunk 2 of the notice.

The message you select will depend on whether

  • the customer has been in receipt of actual family benefits from the Other Member State (OMS) during the award period
  • or
  • you have included a notional amount of family benefits in order to correctly calculate the CTC supplement.

Choose from

‘You received family benefits from another European Economic Area country totalling (enter amount) for the year from 06-04-YY to 05-04-YY. This amount has been taken off your award of United Kingdom family benefits and your award of Child Tax Credit has been reduced to (enter amount)’

or

‘You were entitled to receive family benefits from another European Economic Area country totalling (enter amount) for the year from 06-04-YY to 05-04-YY. This amount has been taken off your award of United Kingdom family benefits and your award of Child Tax Credit has been reduced to (enter amount)’

If you are completing an award notice for Current Year (CY), select one of the following messages as appropriate to include at Chunk 2 of the notice.

The message you select will depend on whether

  • the customer is receiving actual family benefits from the Other Member State (OMS)

or

  • you have included a notional amount of family benefits in order to correctly calculate the CTC supplement.

Choose from

‘You are receiving family benefits from another European Economic Area country expected to total (enter amount) for the year from 06-04-YY to 05-04-YY. This amount will be taken off your award of United Kingdom family benefits and your award of Child Tax Credit is reduced to (enter amount). If your circumstances change please tell us’

or

‘You are entitled to receive family benefits from another European Economic Area country expected to total (enter amount) for the year from 06-04-YY to 05-04-YY. This amount will be taken off your award of United Kingdom family benefits and your award of Child Tax Credit is reduced to (enter amount). If your circumstances change please tell us’.

Example 5 - Messages to be included at Chunk 8 (under the heading ‘Child Tax Credit’) of the award notice for a cross-border or overseas family supplement case

If you are completing a finalised award notice for Previous Year (PY) or PY-1, select one of the following messages as appropriate to include at Chunk 8 of the notice.

The message you select will depend on whether

  • the customer has been in receipt of actual family benefits from the Other Member State (OMS) during the award period

or

  • you have included a notional amount of family benefits in order to correctly calculate the CTC supplement.

Choose from

‘Amount we have deducted because you received family benefits from another European Economic Area country is (enter amount)’

or

‘Amount we have deducted because you were entitled to receive family benefits from another European Economic Area country is (enter amount)’.

If you are completing an award notice for Current Year (CY), select one of the following messages as appropriate to include at Chunk 8 of the notice.

The message you select will depend on whether

  • the customer is receiving actual family benefits from the Other Member State (OMS)

or

  • you have included a notional amount of family benefits in order to correctly calculate the CTC supplement.

Choose from

‘Amount we have deducted because you are receiving family benefits from another European Economic Area country is (enter amount)’

or

‘Amount we have deducted because you are entitled to receive family benefits from another European Economic Area country is (enter amount)’.