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HMRC internal manual

Tax Credits Manual

Stopping tax credits: award declaration (general): in year S17 notices for auto and reply required (Info)

The IYS17 Notice can contain two components the Award Review Form and Award Declaration Form.

Award Declaration Form

The Award Declaration Form (TC603UD) will only be issued to Reply Required cases. It includes the claimant’s name, NINO and the unique barcode identifier linked to the Universal Year (UY) Award period being finalised.

Note: the Universal Year (UY) is the tax year in which the Universal Credit start date minus 1 day falls (UY)

The form allows claimants to supply their actual income from the 06/04/UY until the Household end date and confirm whether or not their circumstances are correct.

The Award Review Form

The Award Review Form (TC603UR) is issued in both Auto and Reply Required cases, and is always personalised. It includes designatory information together with messages advising claimants what action will be taken, and what action they may need to take regarding finalisation of their UY award.

The Award Review Form contains:

  • a section that will replay the circumstances of the household as at the start of the UY award period.
  • a change of circumstances section that will replay, for the UY award period, any relevant changes that have been reported by the claimant and/or changes that are time based.
  • replay of RTI Income, where obtained for Auto cases.

For an In Year S17 notice type of ‘AUTO’, the Award Review Form will also contain the Reconciliation Statement and related payment information for UY.

In Year Reconciliation Statement

A reconciliation statement will be produced for an In Year Auto S17 Notice. The reconciliation statement will replay the reconciliation totals as developed for the award notice TC602. When replaying the reconciliation statement, the amount of ‘Total Tax Credits’ must either equal the sum of:

  • ‘Working Tax Credits’ and ‘Child Tax Credits’ or
  • ‘Working Tax Credit - other than child care’ and ‘Child care element of Working Tax Credit’ and ‘Child Tax Credit’.

If the totals do not agree then no In Year S17 Notice will be produced and Live Services will be alerted. The reconciliation statement will be from the last calculation performed; normally the calculation that ended entitlement prior to the UC Start Date and no UY calculation will be performed by this function.