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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to identify a rule 12 verification failure obvious mistake

Version 1.0

Changes to previous version - new guidance

Step 1

If the only cause of the rule 12 verification failure is because the customer has indicated they are not a UK national, the customer has made an obvious mistake.

If the only cause of the rule 12 verification failure is because the customer has not indicated they are not living in the UK, go to .

If the case has a rule 12 verification failure for a variety of reasons, go to .

If the customer’s claim does not meet any of the above criteria, the customer has not made an obvious mistake.

Step 2

From the information on the form TC648, check to see if

  • ‘Other’ was ticked in the ‘Normally Live’ field on the tax credits computer
  • the ‘Country’ field on the tax credits computer showed a UK country, town or city
  • NIRS showed the customer’s address to be a UK address
  • the customer’s address on the tax credits computer is a UK address.

If the customer’s claim meets all of the above criteria, the customer has made an obvious mistake.

If the customer’s claim does not meet all of the above criteria, the customer has not made an obvious mistake.

Step 3

From the information on the form TC648, check to see if

  • ‘Other’ was ticked in the ‘Normally Live’ field on the tax credits computer
  • the ‘Country’ field on the tax credits computer showed a UK country, town or city
  • NIRS showed the customer’s address to be a UK address
  • the customer’s address on the tax credits computer is a UK address
  • the customer has indicated they are not a UK national
  • the customer has not said they work outside the UK.

If the customer’s claim meets all of the above criteria, the customer has made an obvious mistake.

If the customer’s claim does not meet all of the above criteria, the customer has not made an obvious mistake.