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HMRC internal manual

Tax Credits Manual

How to check if you’ve all the employment details

Version 1.0

Changes to previous version - new guidance

Step 1

If you are changing the main employment, go to Step 2.

If you are adding an additional job, go to Step 5.

Step 2

For any job the customer has left, you always need the

  • end date
  • name of the employer.

If the new main employment is employed. you also need the

  • reference number (if available)
  • payroll number (if available)
  • name
  • address
  • number of hours worked in total before the change
  • number of hours worked in total after the change
  • go to Step 3.

If the new main employment is self-employed, you also need the

  • Unique Taxpayer Reference (UTR) number (if available)
  • number of hours worked in total before the change
  • number of hours worked in total after the change
  • go to Step 3.

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Step 3

If the customer is now in receipt of benefits, go to Step 4.

If the customer isn’t in receipt of benefits, return to the guidance you were following.

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Step 4

Where the customer is now in receipt of Income support (IS), income-based Jobseeker’s Allowance (JSA), income-related Employment and Support Allowance (ESA) or Pension Credit you’ll need

  • the type of benefit (which one of the above)
  • the start date of benefit.

Note: You must obtain confirmation from the customer that their JSA is either income-based or contributions-based or their ESA is income-related or contributions-based.

Note: The customer can only be considered as being in receipt of JSA or ESA when it is income-based or income-related.

Note: Contributions-based JSA or ESA mustn’t be recorded as JSA or ESA income on the computer as this will lead to overpayments for customers once the computer is amended.

Note: Contributions-based JSA and ESA should only be taken into account as part of Social Security Benefits income.

Note: If JSA or ESA is contributions-based you must record these details within Household Notes.

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Step 5

For all jobs you are adding you always need the

  • total number of hours the customer works in all their jobs before you add the new employment
  • new total number of hours the customer works in all their jobs after you add the new employment
  • end date of the old hours worked
  • start date of the new hours worked.

If the additional employment is employed, you’ll need the new

  • reference number (if available)
  • payroll number (if available)
  • name
  • address.

If the additional employment is self-employed, you’ll need

  • Unique Taxpayer Reference (UTR) number (if available).