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HMRC internal manual

Tax Credits Manual

How to manually calculate a WTC only complex case where there hasn’t been a change of circumstances

Version 1.0

Changes to previous version - new guidance.

Step 1

Note: You must only follow this guidance if you are dealing with a WTC upfront complex case and calculating an award for WTC only whilst waiting for verification of the children from the OMS.

To calculate the amount of upfront WTC

  • access the SEES ‘Tax Credits Entitlement Calculator’
  • select the relevant year from the options available in the ‘Year’ field
  • enter the customer’s name in the ‘Claimant(s) Name(s)’ field
  • select ‘Enter Details of Elements Awarded’
  • when the message ‘Is this calculator being used to provide an estimate of entitlement to a customer?’ displays, select ‘No’. You will be taken to the ‘Enter details of elements awarded below’ screen
  • enter the effective date of the claim in the ‘Effective Date of Claim/CoCs’ field
  • enter the previous year (PY) income for the person living in the UK only in the ‘Latest Total PY Income’ field
  • select ‘Yes’ in the ‘Basic’ field
  • select ‘Yes’ in the ‘30 hour’ field

Note: Don’t enter any other elements even if they’re shown on the claim.

  • select ‘Calc’ on the ‘Tax Credits Entitlement Calculator’ toolbar. You have manually calculated a WTC only complex case where there has been no change of circumstances.