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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Stopping tax credits: award declaration (capture): sifting correspondence - Netherton only

Checklist

Before you follow this guidance, make sure you

  • you follow the guidance in TCM0346560
  • you have the correct user roles to follow this guidance.
  • you are in the correct MU. Use TCM0322460 for the correct MU number.

Background

If an attachment is received with a TC603UD form, it cannot be captured by Rapid Data Capture (RDC). These forms are collected at regular intervals by Netherton managers and distributed for sifting.

The award declaration forms are sifted and if possible the attachments are re-directed appropriately and the award declaration forms can be sent back to be captured by RDC.

Some award declaration forms have to be manually captured if they are badly damaged.

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 or Data Security Team for advice.

Step 1

Take a box of work ensuring the oldest date is taken first

  • remove the award declaration form and attachments from the envelope ensuring nothing is left in the envelope

Note: A customer may send in their tax credit notes booklet has been returned, check each page for any additional information or correspondence containing customer information.

  • check all pages on the award declaration form and remove any adhesive notes and small pieces of correspondence containing customer information

Note: If the tub contains recorded and/or special delivery envelopes, complete the ‘Delivery’ spreadsheet with all the relevant details.

  • go to .

Step 2

Check all the pages to determine if the customer has written any additional information on the TC603UR Notes or provided any additional correspondence.

If the claimant has not written on the form TC603UR Notes or provided additional information

  • tear the TC603UR Notes into four pieces and dispose of in protectively marked waste
  • check all the attachments have been removed
  • initial and date the header sheet
  • put the award declaration form back in the grey box for scanning with the header sheet on the top
  • take no further action

If the claimant has written additional information on the form TC603UR Notes or provided additional correspondence

  • go to .

Step 3

Check if the additional information or correspondence is a notification of death or a death certificate.

If the additional information or correspondence is a notification of death or a death certificate

Note: Do not stamp any items to be returned to the customer.

  • date stamp the award declaration form and correspondence in red ink using the post received date on the header sheet
  • take a copy of the award declaration form
  • put all the correspondence and the copy of the award declaration form back in the envelope
  • place the envelope and contents in the ‘Priority One’ tray
  • send the original award declaration form for RDC or manual capture
  • take no further action.

If the additional information or correspondence is not a notification of death or a death certificate, go to .

Step 4

Check if the correspondence is a valuable item.

If the correspondence is a valuable item

Note: Do not date stamp the valuable item

  • date stamp the award declaration form in red ink using the post received date on the header sheet
  • take a copy of the award declaration form place the copy of the award declaration form and contents back in the envelope
  • date stamp the envelope using the post received date on the header sheet
  • pass the envelope and contents to the Valuables handler
  • send the original award declaration form for RDC or manual capture
  • take no further action.

If the correspondence is not a valuable item, go to .

Step 5

Check if the additional information or correspondence is a notification of a change of name, address or bank account.

If the additional information or correspondence is a notification of a change of name, address or bank account

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available, write the date of birth on top of the correspondence in pencil if this is not already present

Note: Do not date stamp any items to be returned to the customer.

  • date stamp the award declaration form and correspondence in red ink using the post received date on the header sheet
  • take a copy of the award declaration form
  • place the copy of the award declaration form and correspondence back in the envelope
  • send the original award declaration form for RDC or manual capture
  • go to .

If the additional information or correspondence is not a change of name, address or bank account, go to .

Step 6

Check whether the customer has ticked ‘yes’ at part 3 of the form TC603UD

If the customer has ticked ‘yes’

  • apply the changes. Following the relevant Changes guidance in TCM0030000 then return to this step
  •  manually capture the Award Declaration. For how to do this, use TCM0334080
  • send documents to storage. Follow the guidance in TCM0074140
  • take no further action.

If the customer has not ticked ‘yes’

  • apply the changes. Following the relevant Changes guidance in TCM0030000
  • go to .

Step 7

Check whether the additional information or correspondence is for any other changes.

If the additional information or correspondence is for any other changes

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • date stamp the award declaration form and correspondence in red ink using the post received date on the header sheet
  • go to .

If the additional information or correspondence is not for any other changes, go to

Step 8

Check whether the customer has ticked ‘yes’ at part 3 of the form TC603UD

If the customer has ticked ‘yes’

  • date stamp the correspondence with the ‘SoC’ date stamp
  • place the correspondence in the ‘Award declarations CoC’ tray
  • go to .

If the customer has ticked ‘no’

  • date stamp the correspondence with the ‘SoC’ date stamp
  • place the correspondence in the ‘Award declarations CoC’ tray
  • go to .

Step 9

Establish the year the change relates to.

If the change relates to the UY-1 year

  • date stamp the correspondence and TC603UD with the ‘SoC’ date stamp
  • place both the correspondence and TC603UD in the ‘Award declarations CoC’ tray
  • take no further action.

If the change relates to the UY year

  • date stamp the correspondence with the ‘SoC’ date stamp
  • place the correspondence in the ‘Award declarations CoC’ tray
  • go to .

Step 10

Check whether the correspondence is a P60 or payslip.

If the correspondence is a P60 or a payslip, go to .

If the additional information or correspondence is not a P60 or a payslip, go to .

Step 11

Check the award declaration form to determine if the income details are present or are different to those provided on the P60 or payslip.

If the income details are present on the award declaration form and are the same as the P60 or payslip

  • make a note of the correct address for the customer. For how to do this, use TCM1000005
  • set aside the correspondence for ‘Return to customer’ action
  • go to .

If the income details are not present on the award declaration form

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • place the form P60 or payslip in the ‘Income not present’ tray
  • go to .

If the income details are higher to those on the award declaration form

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • place the form P60 or payslip and the award declaration form in the ‘Income is different’ tray
  • take no further action.

Step 12

Check whether the additional information or correspondence relates to another HMRC department, Tax Credit Office (TCO) or Child Benefit Office (CBO) work task.

If the additional information or correspondence relates to Health in Pregnancy Grant, Self Assessment, Construction Industry, Stamps or new claims for tax credits

  • date stamp the correspondence in red ink using the post received date on the header sheet
  • pass to the relevant team in Comben House
  • go to .

If the additional information or correspondence relates to any other HMRC department, TCO or CBO work task

  • write the NINO in pencil on the top of the correspondence if this is not already present
  • where the NINO is not available write the date of birth on top of the correspondence in pencil if this is not already present
  • date stamp the correspondence in red ink using the post received date on the header sheet
  • place TCO correspondence in the ‘Preston Post Room’ tray
  • place CBO correspondence in the ‘CBO’ tray
  • go to .

If the additional information or correspondence does not relate to another HMRC department, TCO or CBO work task, go to .

Step 13

If the correspondence is non-relevant post because it does not relate to another HMRC department, TCO or CBO work task

  • make a note of the correct address for the customer. For how to do this, use TCM1000005
  • set aside the correspondence for ‘Return to customer’ action
  • go to .

If you cannot identify what the correspondence is or what you should do with it

  • ask your manager for advice

then

  • return to the start of this guidance.

Step 14

Check whether the award declaration form can be captured by RDC.

Note: Award declaration forms that have been badly damaged, have damaged barcodes or burnt pages cannot be captured by RDC and must be manually captured.

If the award declaration form can be captured by RDC

  • check all the attachments have been removed
  • initial and date the header sheet
  • put the award declaration form back in the grey box for scanning with the header sheet on the top
  • take no further action

If the award declaration form cannot be captured by RDC

  • date stamp the award declaration form in red ink in the top right hand corner
  • place the award declaration form in the ‘Manual Capture’ tray
  • take no further action.

If you cannot identify what the correspondence is or what you should do with it

  • ask your manager for advice then return to the start of this guidance.