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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to check income on Validate Large Payments team

Step 1

Check ‘Pay As You Earn’ (PAYE) and ‘Self Assessment’ (SA) to confirm ‘PY’ and if applicable ‘PY-1’ income for the customer and partner

Note: To check which income years are required, use TCM0132220 

  • compare this figure to the income on the ‘tax credits computer.’

Note: To check the income held on the ‘tax credits computer’ use, TCM1000060.

If there is no income shown on ‘PAYE’ or ‘SA’

  • return to the step in the guidance you were following.

If the customer and their partner’s if applicable, ‘PAYE’ or ‘SA’ return is outstanding

  • return to the step in guidance you were following.

If the customer and their partner’s if applicable, ‘PAYE’ or ‘SA’ is not outstanding

go to .

Step 2

If the income on the ‘tax credits computer’ is less the the ‘PAYE’ or ‘SA’ figures, go to .

If the income on the ‘tax credit computer’ is equal to or greater than the ‘PAYE’ or ‘SA’ figures, go to .

Step 3

On the ‘tax credits computer’

  • check Household notes to establish if there is anything to explain why the income figure on the ‘tax credits computer’ is less than the figures on ‘PAYE’ or ‘SA’

Note: The income figure may be lower due to a number of reasons, if so use TCM0322175.

Note: If you need to check there has been any adjustment for ‘SMP’ check ‘FBI Filestore’ to view the customer’s ‘P14’

  • go to .

Step 4

On the ‘tax credits computer’

Check if the customer or their partner if applicable, have stated they are on

  • ‘Income Support’ (IS)
  • ‘Jobseekers Allowance Income Based’ (JSA)(IB)
  • ‘Income-related Employment and Support Allowance’ (ESA)(IR)
  • ‘Pension Credit’ (PC)

Note: To check ‘IS’, ‘JSA(IB)/ESA(IR)’ or ‘PC’ use TCM1000198.

Note: ‘Pension Credit’ (PC) was previously know as ‘MIG’. The income screen still shows a ‘MIG’ field. This field should be checked or amended whenever it is appropriate to check or amend the ‘PC’ marker.

If the customer or their partner if appropriate, have ticked they have received ‘IS’ ‘JSA’(IB)/ESA(IR)’ or ‘PC’ go to .

If the customer or their partner if appropriate have not ticked they are in receipt of ‘IS’ ‘JSA(IB)/ESA(IR)’ or ‘PC’

  • return to the guidance you were following.

Step 5

Check ‘Access to DWP Data’ (ADD) to establish the period that the customer or their partner if appropriate, are claiming any of the following

Note: To check how to access DWP Data use, TCM1000014 

  • ‘Income Support’ (IS)
  • ‘Jobseekers Allowance Income Based’ (JSA)(IB)
  • ‘Income-related Employment and Support Allowance’ (ESA)(IR)
  • ‘Pension Credit’ (PC)
  • return to the guidance you were following.