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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Stopping Tax Credits - Award Declaration (general) - record as not served

Checklist

Before you follow this guidance, make sure you

  • have the correct user roles to follow this guidance.

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

Consider the reasons given on the referral or correspondence for marking the Award Declaration as ‘Not Served’.

If the reason is family break-up

  • send the referral or correspondence to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the reason is the customer has misplaced or badly damaged the Award Declaration, follow the guidance in TCM0184140

If there is any other reason, go to .

Step 2

Check the date the Award Declaration was issued to the customer. For how to do this, use TCM1000591

If a date of issue is not shown, go to

If a date of issue is shown

  • make a note of whether the ‘Inhibited’, ‘Compliance’ or SCO’ marker has been set
  • go to

Step 3

Check whether the ‘RLS’ signal has been set. For how to do this, use TCM1000105

If the ‘RLS’ signal has been set

  • do not issue the Award Declaration to the customer
  • update Household Notes with the message TI08 from TCM0174020. For how to do this, use TCM1000001
  • take no further action.

If the ‘RLS’ signal has not been set

  • issue a manual Award Declaration to the customer. Follow the guidance in TCM0338160
  • take no further action.

Step 4

Check if the Award Declaration has been received. For how to do this, use TCM1000587

If the Award Declaration has been received, go to

If the Award Declaration has not been received, go to

Step 5

Check whether the Award Declaration was issued more than seven working days before it was reported as missing or not served. For how to do this, use TCM1000591

If the Award Declaration was issued more than seven working days before it was reported as missing or not served, go to

If the Award Declaration was issued less than seven working days before it was reported as missing or not served, go to

Step 6

Record the Award Declaration as ‘Not Served’. For how to do this, use TCM1000575

Note: Ensure that the correct Award Declaration is recorded as ‘Not Served’ by comparing the information shown on the referral or correspondence with the information on system.

If you noted that the ‘Inhibited’, ‘Compliance’ or ‘SCO’ marker had been set, go to

If you did not note that the ‘Inhibited’, ‘Compliance’ or ‘SCO’ marker had been set

  • update Household Notes with the message TI07 from TCM0174020. For how to do this, use TCM1000001
  • go to

Step 7

  • update Household Notes with the message TI07 from TCM0174020. For how to do this, use TCM1000001
  • go to

Step 8

If the ‘Inhibited’ or ‘Compliance’ marker has been set

  • contact the Claimant Compliance Officer (CCO) to tell them that the Award Declaration has been marked as ‘Not Served’. For how to do this, use TCM1000067
    • Note: You can obtain the contact details of the CCO by looking in Household Notes. If the details of the CCO are not held in Household Notes, use TCM0322160.

If the ‘SCO’ marker has been set

  • contact the Criminal Investigations Officer (CIO) to tell them the Award Declaration has been marked as ‘Not Served’
    • Note: You can obtain the contact details of the CIO by looking at the notes in function ‘View Household Notes’. If the details of the CIO are not held in Household Notes, use the Criminal Investigations Benefits and Credits Contact list. This can be found on the HMRC homepage, A-Z index, C on the main A-Z index, Criminal Investigations, Operations, then select the relevant region.
  • update Household Notes with the message TI05 from TCM0174020. For how to do this, use TCM1000001
  • go to

Step 9

If the referral was sent by a Contact Centre

  • discard the referral in confidential waste
  • no further action

If you are dealing with correspondence

  • send the referral or the correspondence to storage. Follow the guidance in TCM0074140
  • no further action.