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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Stopping tax credits: work lists (unfinalised): in Year S17 (IYS17)

Checklist

Before you follow this guidance, make sure

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

Background

This guidance should be followed when dealing with worklist items on the Unfinalised In Year S17 (IYS17) worklist.

Step 1

Check ‘View Linked Work Items’ to establish whether the case is also on the Unprocessed IYS17 worklist. For how to do this, use TCM1000409.

If the case is not on the Unprocessed IYS17 worklist, go to Step 2.

If the case is also on the Unprocessed IYS17 worklist (MU 298427 or MU 249976)

  • set an action date for 7 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • update Household Notes with the message ‘TU21*’ *from TCM0174020. For how to do this, use TCM1000001
  • take no further action.

Step 2

If you are dealing with a new worklist entry, go to Step 5.

If you are dealing with an expired BF due to Compliance action, go to Step 10.

If you are dealing with an expired BF due to an Appeal, go to Step 12.

If you are dealing with an expired BF due to an Unprocessed Change of Circumstance (UNCOC), go to Step 3.

If you are dealing with a reply to a TC664 which was issued due to an Unprocessed Change of Circumstance (UNCOC), go to Step 19.

If you are dealing with an expired BF due to an Auto Change of Circumstance (AUTO COC), go to Step 4.

If you are dealing with a reply to a TC664 which was issued due to an Auto Change of Circumstance (AUTO COC), go to Step 19.

If you are dealing with an expired BF due to CPLEX, go to Step 16

If you are dealing with an expired BF due to UY-1 NF

  • extend the BF date for 30 days in the future
  • take no further action

If you are dealing with an expired BF due to VF or VF BF, go to Step 25

 

Step 3

Check whether there is still an outstanding Unprocessed Change of Circumstances work item. For how to do this, use TCM1000409.

If there is not an Unprocessed Change of Circumstances work item

  • treat the ‘UN COC’ worklist reason as cleared
  • go to Step 23.

If there is an Unprocessed Change of Circumstances work item, go to Step 21.

Step 4

Check Household Notes and View Linked Work Items to determine whether the Change of Circumstances is still outstanding. For how to do this, use TCM1000067 and TCM1000409.

If the Change of Circumstances is no longer outstanding

  • treat the ‘AUTO COC’ worklist reason as cleared
  • go to Step 23.

If the Change of Circumstances is still outstanding, go to Step 21.

Step 5

Check the reason for the worklist item. For how to do this, use TCM1000004.

Note: You must establish whether there is more than one reason for the worklist entry as all reasons are not always visible in the worklist reason displayed on the worklist.

Note: If you are dealing with more than one worklist reason, you will need to ensure all worklist reasons have been worked prior to finalising the case.

If you are dealing with a worklist entry reason ‘UY-1 NF’, go to Step 6.

If you are dealing with a worklist entry reason ‘INHIB’, go to Step 9.

If you are dealing with a worklist entry reason ‘COMP’, go to Step 11.

If you are dealing with a worklist entry reason ‘APP’, go to Step 12.

If you are dealing with a worklist entry reason ‘UN COC’, go to Step 18.

If you are dealing with a worklist entry reason ‘AUTO COC’, go to Step 13.

If you are dealing with a worklist entry reason ‘HHBD 1 REP’, follow the guidance in TCM0346400 and then return to this guidance.

If you are dealing with a worklist entry reason ‘CPLEX, go to Step 16.

If you are dealing with a worklist entry reason ‘VF’ or ‘VF BF’, go to Step 17.

If you are dealing with a worklist entry with no worklist entry reason

  • update Household Notes with the message TU15 from TCM0174020. For how to do this, use TCM1000001
  • finalise the UY claim. For how to do this, use TCM1000602
  • take no further action.

If you are returning to this guidance from any other guidance, go to Step 23.

Step 6

You will need to check whether the year the customer migrated to Universal Credit (UY) falls in Current Year (CY) or a Previous Year (PY) by comparing the Stop Notice and the Entitlement End Date with todays date. For how to do this, use TCM1000615 and TCM1000118.

If the Stop Notice Date and the Entitlement End Date fall in CY, go to Step 7.

If the Stop Notice Date and the Entitlement End Date fall PY, go to Step 8.

If the Stop Notice Date and the Entitlement End Date fall PY-1 or earlier

  • refer the case to your TALLO
  • set an action date for 60 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • update Household Notes with the message TU41 from TCM0174020.  For how to do this use, TCM1000001
  • take no further action.

Step 7

You will need to check which previous years (PY) are Unfinalised. For how to do this, use TCM1000547.

If PY is the only Unfinalised year*, *follow the guidance in TCM0270240 and then return to this guidance.

If PY and PY-1 are Unfinalised and today’s date is before CY 2SD

  • set an action date for 35 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • follow the guidance in TCM0268040
  • take no further action.

If PY and PY-1 are Unfinalised and today’s date is after CY 2SD

  • refer the case to your TALLO
  • set an action date for 60 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • update Household Notes with the message TU40 from TCM0174020.  For how to do this, use TCM1000001
  • take no further action.

If PY and PY-1 are Unfinalised and there are additional Unfinalised previous years

  • refer the case to your TALLO
  • set an action date for 60 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • update Household Notes with the message TU41 from TCM0174020.  For how to do this use TCM1000001
  • take no further action.

Step 8

You will need to check which previous years (PY) are Unfinalised. For how to do this, use TCM1000547.

If PY-1 is Unfinalised and today’s date is before CY 2SD

  • set an action date for 35 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • follow the guidance in TCM0268040
  • take no further action.

If PY-1 is Unfinalised and today’s date is after CY 2SD

  • refer the case to your TALLO
  • set an action date for 60 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • update Household Notes with the message TU40 from TCM0174020.  For how to do this use, TCM1000001
  • take no further action.

If PY and PY-1 are Unfinalised and there are additional Unfinalised previous years

  • refer the case to your TALLO
  • set an action date for 60 days in the future. For how to do this, use TCM1000008
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • update Household Notes with the message TU41 from TCM0174020.  For how to do this use, TCM1000001
  • take no further action.

Step 9

Check Household Notes for the reason the case has been inhibited. For how to do this, use TCM1000067.

If the reason is due to compliance activity and Household Notes indicates that a compliance enquiry has been opened and not yet closed

  • make a note you will need to BF the case
  • go to Step 23.

If either ‘TA02’ or ‘TA03’ notes are present on Household Notes

If the reason is due to Model Office activity

  • contact Model Office.

If there is any other reason or no reason can be identified, go to Step 10.

Step 10

Check whether the In Year Specified Date (IYSD) has passed. For how to do this, use TCM1000590.

If the IYSD has passed

If the IYSD has not yet passed

  • make a note you will need to BF the case
  • go to Step 23.

Step 11

Check Household Notes to establish whether there is an open compliance examination or enquiry. For how to do this, use TCM1000067.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) , go to Step 23.

Step 12

Check Household Notes to establish whether the appeal is still ongoing. For how to do this, use TCM1000067.

If Household Notes indicate that the appeal is still ongoing

  • make a note you will need to BF the case
  • go to Step 23.

If Household Notes indicate that the appeal has been closed

  • refer the case to your TALLO
  • make a note you will have to BF the case
  • update Household Notes with the message TD17 from TCM0174020.  For how to do this use, TCM1000001
  • go to Step 23.

Step 13

Check whether previous years are finalised. For how to do this, use TCM1000547.

If there are unfinalised previous years, go to Step 6.

If previous years are finalised, go to Step 14.

Step 14

Check whether the Finalisation Inhibited signal has been set. For how to do this, use TCM1000578.

If the case is inhibited, go to Step 9.

If the case is not inhibited, go to Step 15.

Step 15

Check Household Notes and View Linked Work Items to determine whether there are any outstanding Change of Circumstances. For how to do this, use TCM1000067 and TCM1000409.

If there is an outstanding Change of Circumstances*, *go to Step 19.

If there is not an outstanding Change of Circumstances

  • treat the ‘AUTO COC’ worklist reason as cleared
  • go to Step 23.

Step 16

Contact the Complex SPOC to check whether you can continue with your action

  • make a note you will need to BF the case

If you are advised that you are able to continue with your action, go to Step 23.

If you are advised not to continue with your action

  • send the details to the Complex team
  • transfer the case to the ‘worked and cleared’ MU.  Use TCM0322460 for the correct MU number.  For how to do this use, TCM1000023
  • update Household Notes with the message TD18 from TCM0174020. For how to do this use, TCM1000001
  • take no further action.

Step 17

Check and make a note of which VF’s are outstanding on the claim.

Note: This will need to be done via the worklist through ‘File’ and ‘Next Function’. This will ensure that the correct VF’s are displayed relating to the case you are dealing with.

Note: You will only need to work and clear VF Rules 2, 4 and 5. All other rules will not be worked.

If you are dealing with a Rule 2, 4 or 5

  • contact your VF SPOC and request they prioritise the case
  • make a note you will need to BF the case
  • go to Step 23.

If you are dealing with any other rule

  • treat the ‘VF’ worklist reason as cleared
  • go to Step 23.

Step 18

Check whether there is still an Unprocessed Change of Circumstances work item. For how to do this, use TCM1000409.

If there is not an Unprocessed Change of Circumstances work item

  • treat the ‘UN COC’ worklist reason as cleared
  • go to Step 23.

If there is an Unprocessed Change of Circumstances work item, go to Step 19.

Step 19

Access the Unprocessed Change of Circumstances worklist item and Household Notes to establish the reason for the worklist item and whether we have enough information to process the change. For how to do this, use TCM1000004 and TCM1000001.

If the work item is due to a UK address change only

  • delete the Unprocessed Change of Circumstances work item where relevant. For how to do this, use TCM1000160
  • update Household Notes with the message TU22 from TCM0174020. For how to do this, use TCM1000001
  • go to Step 23.

If you have all the information needed to process the work item

  • capture the changes. Follow the relevant Changes guidance
  • delete the Unprocessed Change of Circumstances work item where relevant. For how to do this, use TCM1000160
  • update Household Notes with the message TU22 from TCM0174020. For how to do this, use TCM1000001
  • go to Step 23.

If you do not have all the information needed to process the work item, go to Step 20.

Step 20

Contact the customer by phone to obtain the missing information. Follow the guidance in TCM0094080.

If the customer can be contacted

  • ask the customer for the missing information required to process the work item
  • capture the changes. Follow the relevant Changes guidance
  • delete the Unprocessed Change of Circumstances work item where relevant. For how to do this, use TCM1000160
  • update Household Notes with the message TU22 from TCM0174020. For how to do this, use TCM1000001

Note: If the customer informs you of another change of circumstances during the phone call, you must take the details and action the change by following the guidance in TCM0042260. You must capture both the reported change of circumstances and the Unprocessed Change of Circumstances work item.

If the customer cannot be contacted by phone

  • issue form TC664 to the customer requesting the information you need. For how to do this, use TCM1000124
  • update Household Notes with the message TU23 from TCM0174020. For how to do this, use TCM1000001
  • make a note you will need to BF the case
  • go to Step 23.

Step 21

Check Household Notes for whether the missing information has been recorded. For how to do this, use TCM1000067.

If the missing information has been recorded in Household Notes, go to Step 19.

If the missing information has not been recorded in Household Notes, go to Step 22.

Step 22

As the customer has failed to respond you will need to take appropriate action.

If the change of circumstances is relevant to a family break up

  • capture the change of circumstances. Follow the relevant Changes guidance
  • update Household Notes with the message TU24 from TCM0174020. For how to do this, use TCM1000001
  • transfer the work item to the ‘Unprocessed Change of Circumstances BF MU. Use TCM0322460 for the correct MU number where relevant. For how to do this, use TCM1000023
  • go to Step 23.

If the changes of circumstances is not relevant to a family break up

  • update Household Notes with the message TU24 from TCM0174020. For how to do this, use TCM1000001
  • delete the ‘Unprocessed Change of Circumstances’ work item where relevant. For how to do this, use TCM1000160
  • go to Step 23.

Step 23

Check whether there are any other worklist reasons that you have not yet investigated. For how to do this, use TCM1000004.

If you have investigated all worklist reasons, go to Step 24.

If there are further unworked worklist reasons, go back to Step 5.

Step 24

Check your notes to determine whether you will need to BF the case.

If you need to BF the case

  • set an action date of either 30 days in the future or the IYSD, whichever is later. For how to do this, use TCM1000008 and TCM1000590
  • transfer the work item to the ‘Unfinalised IYS17 BF’ MU and retain it. Use TCM0322460 for the correct MU number. For how to do this, use TCM1000023
  • take no further action.

If you do not need to BF the case

  • update Household Notes with the message TU15 from TCM0174020. For how to do this, use TCM1000001
  • finalise the UY claim. For how to do this, use TCM1000602
  • take no further action.

Step 25

Check and make a note of which VFs are outstanding on the claim.

Note: This will need to be done via the worklist thorugh ‘File’ and ‘Next Function’.  This will ensure that the correct VF’s are displayed relating to the case you are dealing with.

Note: You will need to work and clear VF Rules 2, 4 and 5.  All other rules will not be worked.

If you are dealing with an expired BF and there are outstanding VFs still on the claim

  • contact your VF SPOC for an update
  • apply a further BF of 30 days
  • take no further action

If you are dealing with an expired BF and there are no oustanding VFs