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HMRC internal manual

Tax Credits Manual

How to find and complete form MS164

Step 1

On the Benefits and Credits intranet homepage

  • select ‘M’ on the ‘B&C A-Z index’
  • select ‘MS164’
  • select ‘MS164’ (CAF) and follow the instructions that appear when the form is selected

Note: Only this official version of the form must be used. Do not disable the macros when completing the form, as this will lead to misalignment of the form and the storage provider will be unable to process it.

  • complete the form with the following details for customer 1
    • NINO
    • surname
    • initial of their first name
    • tax year.

Note: Make sure you complete the MS164 and store the correspondence with the correct tax year. For example

  • where correspondence is received in tax year 2007-2008 but the query relates to tax year 2005-2006, you must enter tax year 2005-2006 on the form MS164
  • where correspondence is received in tax year 2007-2008 but relates to tax years 2004-2005 and 2005-2006, store the document in tax year 2007-2008, the year the case was worked or action taken.

Note: This is to prevent the casepapers being destroyed early if they are needed for a review or Tribunal purposes.

Note: Form MS164 must be completed electronically.

Note: Photocopied form MS164s are not acceptable.

Note: Under no circumstances should form MS164 be completed or amended by hand either before or after it has been printed off.

Note: Form MS164 will not print unless all the fields are correctly completed.

Note: Form MS164 should not be printed on anything other than plain white A4 paper.

Note: Correspondence sent to storage without a form MS164 or with incomplete details on it will be returned to the sending office for corrective action, incurring a charge to the Department.

Note: Do not send any documents to storage with either a temporary tax credits reference NONO or temporary National Insurance number on them.

Note: Documents with a NONO or with no NINO should be stockpiled until the permanent NINO is obtained. Use the permanent NINO to complete the form MS164 but do not amend the paperwork by crossing out the NONO and replacing it with the NINO.

Note: The permanent NINO can be found in Application Notes or Household Notes in a message from the Specialist Trace Unit (STU) written as follows

‘AB123456C AP1 NINO T&M 28-01 STU/TM’

  • you have found and completed form MS164.