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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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How to determine when correspondence should be sent to storage or when it should be destroyed

Correspondence that is listed below in column 1 should be actioned as normal and sent to storage, record the relevant household note and prepare for storage to Iron Mountain.

Correspondence that is listed below in column 2 should be actioned as normal, record the relevant household note, add your initials and date to the top left hand corner and pass to your manager for an assurance check. The manager will add their initials and date to the top left hand corner and then pass to CAST for destruction (after 7 day retention - disaster recovery policy)

It is not necessary to retain and send to Iron Mountain a copy of the letter issued to a customer.

Send to storage Destroy via FLM
RD23 that results in any change to customer circumstances as below in this list change of address (UK to UK address)
  change of address (UK to abroad, abroad to UK, abroad to abroad) change of name (adult or child), no other changes, for example claimants partner moves in following marriage
  change of WTC/CTC recipient, for example WTC shifts from claimant 1 to claimant 2 change in hours of employment that do not affect award elements, for example 34hrs to 35hrs per week, further information can be found here TCM0126320 
  change of household ‘make up’ (adults), for example now living with / not living with change of employer, no change in hours, no break and no income change
  change in hours of employment that affects award elements, for example 12hrs to 30hrs per week change in PAYE ref no
  child removed from or added to the award chance of employer name, for example Asda to Walmart
  change of bank account change in childcare provider, no change in costs
  child continues / ends full time non advanced education childcare provider changes their name, for example ABC nursery to ABC day nursery
  childcare costs start / end / change childcare costs change and tax credit award if not affected, further information can be found here TCM0032160 
  employment starts / ends unrelated correspondence - there is no change to apply to the records, for example child has changed from A level maths to A level Physics or customer reports lost bank card
  benefits start / end RD23 request for information from NICEO, no changes
  changes to income (incl salary sacrifice) no matter whether the award is affected or not correspondence received from third party with no authority to act on the customers behalf
  start / end of a period of incapacitation RLS starting - correspondence has been returned to the department (returned letter service). Any original documents must be retained at Iron Mountain.
RLS ending - customer has confirmed new address    
  TC603R sent to HMRC in error (should have been retained by the customer), changes written on this form that have a financial impact correspondence received and change has already been applied (NC82) additional phone number on correspondence is recorded on system
    correspondence does not provide any new information
    correspondence received and change has already been applied (NC82)
    copy of TC649a and copy of birth certificate have been sent to ChB following a post award Rule 2
    requests from customer seeking written confirmation that they are in receipt of tax credits

Note: Compliance referrals - compliance retention remains unchanged.

Note: Compliance interest - if the TC award states that compliance have an interest in the case, all correspondence must be retained whether it has a financial impact or not.

Note: Original documents (e.g. birth certificates) should never be destroyed.

Staff must not commit any correspondence to confidential waste; they must go via a manager.

For information on FLM checks, refer to the guidance inTCFLM20540