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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to identify which awards can be included in the IVA calculation

Version 3.0

Changes to previous version - amended guidance. New action and referral route for unfinalised cases.

Step 1

Note: Repeat the following action for each award period that ends before the IVA was set up.

If you need to identify if an award period can be included in the IVA calculation, go to .

If you need to identify if a Statement of Account (SOA) can be included in the IVA calculation

  • on the ‘Function Menu’
  • select ‘Award’ on the toolbar
  • select ‘View’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • enter the customer’s NINO
  • select the ‘All’ checkbox
  • select ‘OK’. You will be taken to the ‘Select Award’ screen
  • identify all the years that have an SOA shown in the ‘Award Type’ column
  • check the date in the ‘Issue Date’ column for each SOA
  • check for any SOA without a date in the ‘Issue Date’ column
  • go to .

Step 2

If there is a date in the ‘Issue Date’ column for an SOA and the date is on or before the IVA date 

  • this award period can be included in the IVA calculation
  • make a note of the issue date on the IVA worksheet.

If there is a date in the ‘Issue Date’ column for an SOA and the date is after the IVA date, this award period can’t be included in the IVA calculation.

If there is an SOA without a date in the ‘Issue Date’ column, go to .

Step 3

Go to the ‘Function Menu’

  • select ‘Household’ on the toolbar
  • select ‘View Overpayment’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • enter the customer’s NINO
  • select the ‘Period’ checkbox and enter the relevant tax year which the SOA relates to
  • select ‘OK’.

If you’re taken to the ‘View Overpayment’ screen, go to .

If you receive the message ‘No overpayment details found’, this award period can’t be included in the IVA calculation.

Step 4

On the ‘View Overpayment’ screen

  • select ‘Details’. You will be taken to the ‘View Overpayment - Direct’ screen
  • check the issue date in the ‘Notice To Pay’ field

Note: It doesn’t matter if there isn’t an issue date for both customers.

  • subtract 30 days from the date in the ‘Notice To Pay’ field
  • note this date.

If the date you noted is on or before the IVA date 

  • this award period can be included in the IVA calculation
  • make a note of the date on the IVA worksheet.

If the date you noted is after the IVA date, this award period can’t be included in the IVA calculation.

Step 5

On the ‘Function Menu’

  • select ‘Award’ on the toolbar
  • select ‘View’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • enter the customer’s NINO
  • select the ‘All’ checkbox
  • select ‘OK’. You will be taken to the ‘Select Award’ screen
  • identify all award periods with a finalised award shown in the ‘Award Type’ column

Note: A finalised award is one with ‘Final Act’, ‘Final As Act’ or ‘Final Man’ in the ‘Award Type’ column. ‘Final Est’ isn’t classed as a finalised award.

  • identify any award periods that don’t show as finalised in the ‘Award Type’ column.

If all the award periods have been finalised, go to .

If any of the award periods haven’t been finalised, go to .

Step 6

On the ‘Select Award’ screen

  • check the date in the ‘Issue Date’ column for each finalised award
  • check for any finalised awards without a date in the ‘Issue Date’ column.

If there is a date in the ‘Issue Date’ column for a finalised award, go to .

If there isn’t a date in the ‘Issue Date’ column for a finalised award, go to .

Step 7

On the ‘Select Award’ screen

  • select the un-finalised award
  • select ‘OK’. You will be taken to the ‘Award Summary’ screen
  • check if ‘Terminated’ or ‘ceased’ is shown in the ‘Award Status’ field.

If ‘Terminated’ or ‘ceased’ is shown in the ‘Award Status’ field, go to .

If ‘Terminated’ or ‘ceased’ isn’t shown in the ‘Award Status’ field

  • complete the IVA referral sheet and send details by email to S17 Previous Unfinalised Years, Mailbox (B&C TCO) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • bf case papers until you receive confirmation renewals action has been completed before continuing with your action.

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 / Data Security Team for advice.

Note: Award periods relating to previous year (PY) where the 2nd Specified Date (31 January) hasn’t passed shouldn’t be referred or(This content has been withheld because of exemptions in the Freedom of Information Act 2000) included in the IVA calculation.

Step 8

On the ‘Award Summary’ screen

  • select ‘View Calculation’. You will be taken to the ‘View Calculation’ screen
  • check that the date in the ‘Version Dated’ field is on or before the IVA date.

If the date in the ‘Version Dated’ field is on or before the IVA date 

  • this award period can be included in the IVA calculation
  • make a note of the version date on the IVA worksheet.

If the date in the ‘Version Dated’ field is after the IVA date, this award period can’t be included in the IVA calculation.

Step 9

On the ‘Select Award’ screen

  • select the finalised award
  • select ‘OK’. You will be taken to the ‘Award Summary’ screen
  • select ‘View Calculation’. You will be taken to the ‘View Calculation’ screen
  • check that the date in the ‘Version Dated’ field is on or before the IVA date.

Note: If an award period has been finalised on or before the IVA date but has then been legally re-finalised after the IVA date, include the finalised award period and any overpayment arising on or before the IVA date in the IVA calculation.

If the date in the ‘Version Dated’ field is on or before the IVA date 

  • this award period can be included in the IVA calculation
  • make a note of the version date on the IVA worksheet.

If the date in the ‘Version Dated’ field is after the IVA date, this award period can’t be included in the IVA calculation.

Step 10

Go to the ‘Function Menu’

Note: You need to be in the AMBS Authorise S18 or AMBS Maintainer user role for this step.

  • select ‘Renewal’ on the toolbar
  • select ‘View S17 Details’ from the options available. You will be taken to the ‘Key entry Data’ screen
  • enter the customer’s NINO
  • select the ‘All’ checkbox
  • select ‘OK’.

If you are taken to the ‘Select Household’ screen

  • select the relevant claim
  • select ‘OK’. You will be taken to the ‘Select S17 Period’ screen
  • go to .

If you are taken straight to the ‘Select S17 Period’ screen, go to .

Step 11

On the ‘Select S17 Period’ screen, check to see if ‘Auto renewed’ is shown in the ‘Status’ column.

If ‘Auto renewed’ is shown in the ‘Status’ column, go to .

If ‘Auto renewed’ isn’t shown in the ‘Status’ column, go to .

Step 12

On the ‘Select S17 Period’ screen

  • select the relevant award period
  • select ‘OK’. You will be taken to the ‘View S17 Current Position’ screen
  • select ‘Details’. You will be taken to the ‘View Section 17 - Declaration Details’ screen
  • check the 1st Specified Date (1SD) in the ‘Specified Dates’ field.

If the 1SD is on or before the IVA date 

  • this award period can be included in the IVA calculation
  • make a note of the 1SD on the IVA worksheet.

If the 1SD is after the IVA date, this award period can’t be included in the IVA calculation.

Step 13

Go to the ‘Function Menu’

  • select ‘Household’ on the toolbar
  • select ‘View Notes’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • enter the customer’s NINO
  • select the relevant checkbox
  • select ‘OK’. You will be taken to the ‘View Household Notes’ screen
  • check whether there is a message to indicate that a manual award notice has been issued.

If a manual award notice hasn’t been issued

  • note this, as one will have to be issued later
  • go to .

If a manual award notice has been issued, go to .

Step 14

Go to the ‘Function Menu’

  • select ‘Award’ on the toolbar
  • select ‘View’ from the options available. You will be taken to the ‘Key Entry Data’ screen
  • enter the customer’s NINO
  • select the ‘All’ checkbox
  • select ‘OK’.

If you are taken to the ‘Select Award’ screen

  • select the relevant award period
  • select ‘OK’. You will be taken to the ‘Award Summary’ screen
  • go to .

If you are taken straight to the ‘Award Summary’ screen, go to .

Step 15

On the ‘Award Summary’ screen

  • select ‘View Calculation’. You will be taken to the ‘View Calculation’ screen
  • check the date in the ‘Version Dated’ field.

If the date in the ‘Version Dated’ field is on or before the IVA date 

  • this award period can be included in the IVA calculation
  • make a note of the version date on the IVA worksheet.

If the date in the ‘Version Dated’ field is after the IVA date, this award period can’t be included in the IVA calculation.