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HMRC internal manual

Tax Credits Manual

Stopping Tax Credits: Complex: Unfinalised Worklist Reasons

Checklist

Before you follow this guidance, make sure

  • you follow the guidance in TCM0138020
  • 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

A case with a Complex marker will create a worklist item on the Unfinalised In Year S17 worklist with the reason CPLEX. There may be other worklist reasons which will prevent finalisation. These worklist reasons must be cleared before working the CPLEX worklist reason in guidance TCM0380020.

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

If you are dealing with a new worklist entry, go to Step 2.

If you are dealing with an expired BF due to an Inhibit, go to Step 3.

If you are dealing with an expired BF due to Compliance activity, go to Step 5.

If you are dealing with a response to an Unprocessed Change of Circumstances TC664IYF, go to Step 8.

If you are dealing with an expired BF where an Unprocessed Change of Circumstances TC664IYF has been issued, go to Step 10.

If you are dealing with a worklist entry that has been BF’d due to an outstanding VF, go to Step 12.

Step 2

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: where you are dealing with more than one worklist reason, you will need to ensure all worklist reasons have been worked prior to leaving this guidance and finalising the case.

If you are dealing with a worklist entry ‘UY-1 NF’, follow the existing process for finalising previous years and return to this step

If you are dealing with a worklist entry reason ‘INHIB’, go to Step 3.

If you are dealing with a worklist entry reason ‘COMP’, go to Step 5.

If you are dealing with a worklist entry reason ‘APP’, go to Step 6.

If you are dealing with a worklist entry reason ‘UN COC’, go to Step 8.

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

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

If you are dealing with a worklist entry reason ‘CPLEX’, follow the guidance in TCM0380020.

Step 3

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 compliance activity has been opened and not yet closed

  • make a note that you will need to BF the case
  • go to Step 13.

If either TA02 or TA03 Household Notes are present

If there is any other reason, or the reason cannot be identified, go to Step 4.

Step 4

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 passed

  • make a note that you will need to BF the case to the same date as the IYSD
  • go to Step 13.

Step 5

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

If Household Notes indicate there is ongoing compliance action including ID or organised fraud

  • make a note that you will need to BF the case
  • go to Step 13.

If there is no ongoing compliance action or Household Notes indicates that compliance action is complete, go to Step 13.

Step 6

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

If Household Notes indicates the appeal is still ongoing

  • make a note that you will need to BF the case
  • go to Step 13.

If household Notes indicates the appeal has been closed, go to Step 13.

Step 7

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 13.

If there is an unprocessed change of Circumstances work item, go to Step 8.

Step 8

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 TCM1000067.

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

  • delete the Unprocessed Change of circumstances work item. 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 13.

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. 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 13.

If you do not have all the information needed to process the work item, go to Step 9.

Step 9

Contact the customer by phone to obtain the missing information. For how to do this, use 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 change guidance
  • delete the Unprocessed change of Circumstances work item. For how to do this, use TCM1000160
  • update Household Notes with the message TU22 from TCM0174020. For how to do this, use TCM1000001

Note: where the customer informs you of another change of circumstances during the phone call, you must capture the details and action the change by following the guidance in TCM0042260.

If the customer cannot be contact by phone

  • issue form TC664IYF to the customer requesting the required information
  • update Household Notes with the message TU23 from TCM0174020. For how to do this, use TCM1000001
  • make a note that you will need to BF the case
  • go to Step 13.

Step 10

Check Household Notes to determine 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 8.

If the missing information has not been recorded in Household Notes, go to Step 11.

Step 11

You will need to take appropriate action.

If the Unprocessed Change of Circumstances relates to a family breakup

  • capture the change of circumstances. For how to do this, follow the relevant Changes guidance
  • update Household notes with the message TU24 from TCM0174020. For how to do this, use TCM1000001
  • go to Step 13.

If the Unprocessed Change of Circumstances does not relate to a family breakup

  • update Household notes with the message TU24 from TCM0174020. For how to do this, use TCM1000001
  • delete the Unprocessed Change of Circumstances. For how to do this, use TCM1000160
  • go to Step 13.

Step 12

Check and make a note of which VF’s are outstanding on the claim. For how to do this, use TCM1000107.

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

  • contact your VF SPOC and request they prioritise the case
  • make a note that you will need to BF the case
  • go to Step 13.

If you are dealing with any other Rule

  • treat the VF worklist reason as cleared
  • go to Step 13.

Step 13

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

If you have investigated all worklist reasons except CPLEX, go to Step 14.

If there are further unworked worklist reasons, go to Step 2.

Step 14

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, follow the guidance in TCM0380020.