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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Stopping tax credits - award declaration (general): manual award declaration - issuing and processing (Info)

Where an Award Declaration is manually issued, the declaration will need to be captured, processed and finalised manually. Automatic processing will not occur and Unprocessed In year S17 work list items or Unfinalised In Year S17 work list items will not be created.

If the claim is an Auto Finalise, the manual Award Declaration is treated as if it was a Reply Required Award Declaration.

When manually issuing the Award Declaration, form TC648 and a Manual finalisation checklist must be completed and filed, with a relevant BF date on, in a manual filing cabinet.

When the Award Declaration is returned, further manual checks must be carried out to establish if

  • the Award Declaration is completed and signed
  • the customer has reported or has indicated that they need to report a change of circumstances
  • a ‘Compliance’, ‘SCO’, ‘Inhibited’ or ‘Complex’ signal is set
  • an ‘Appeal’ signal is set
  • a Verification Failures work list item is present
  • an Unprocessed Change of Circumstances work list item is present
  • the Award Declaration details are compatible with the details on the tax credits computer
     

From the checks above, further enquiries may have to be made to the customer. These can be by phone or in writing. If the Award Declaration is unsigned only, then treat the Award Declaration as if it has been signed. If the Award Declaration is unsigned and further information is required, then the Award Declaration can be returned and the required information can be requested at the same time.

When all the information is received from the customer

  • the Declaration can be manually captured
  • the claim can be finalised.
     

If the customer does not respond with the Award Declaration or to the enquiries that have been sent, the claim will be finalised on the information already held.

A further check is done when the claim has been finalised to determine if the claim is in manual payment.

The work item can be cleared when the process has been completed. The work item could be

  • an Unprocessed Change of Circumstances work list item
  • an item on the spreadsheet
  • correspondence.