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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to follow the guidance in CGL instructions for carrying out a one year calculation

Step 1

On your desktop

  • go to the ‘Benefits & Credits’ homepage on the intranet
  • select ‘T’ from the ‘B&C A-Z index’
  • select ‘Tax Credits roadmap’
  • select ‘SEES’ from the options on the left hand side of the screen
  • scroll down to ‘Eligibility Calculator and other guidance’
  • select ‘CGL instructions for carrying out a one year calculation’ from the options available.

If you are a member of the Manual Payments Team, go to .

If you aren’t a member of the Manual Payments Team, go to .

Step 2

If you have come to this How to guidance from step 3 of the guidance in TCM0220140

  • follow step 1 of the guidance in ‘CGL instructions for carrying out a one year calculation’
  • print off the ‘Calculation Stencil’
  • return to the guidance you were previously following.

If you have come to this How to guidance from step 22 of the guidance in TCM0220140, go to .

Step 3

If you have come to this How to guidance from step 7 of the guidance in TCM0220100, go to .

If you have come to this How to guidance from step 13 of the guidance in TCM0220100, return to the guidance you were previously following.

Step 4

Follow the guidance in ‘CGL instructions for carrying out a one year calculation’ as detailed below

  • ignore steps 2 to 4
  • step 5 - expect to see ‘Awaiting Award’ if no award has been made as well as ‘Award Issued’. Always select the latest claim and claim version
  • step 8 - always select the latest claim version
  • consider the following when checking the claim details

    • all elements that may affect entitlement including 50+, disability, full time education (FTE), baby element
    • make a note of all income figures shown for previous year (PY) and current year (CY) and whether the income is actual ‘A’, estimated ‘E’ or system estimated ‘S’
    • if there is entitlement to Healthy Start vouchers for the off-system backdated period covered by the manual calculation. Follow the guidance in TCM0204020 

Note: The Government has announced that it intends to reduce and then stop government payments to Child Trust Fund accounts. The Child Trust Funds Act 2004 has been amended so that a child born on or after 3 January 2011 won’t be eligible for CTF. To be eligible for a CTF a child has to be

* born after 01/09/2002 but before 03/01/2011
* lived in the UK

and either  


* have child benefit paid for them on or before 03/01/2011, and the claim made by 02/04/2011
* be in care by 02/04/2011

and  


* are not subject to immigration control or have immigration control lifted by 02/04/2011.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) TCM0134160(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • make a note of your findings
  • step 18, in function ‘View Application’

If the income amount fields for both PY and CY are blank and there isn’t an entry in the Actual or Estimated column

  • use the latest available year’s income as PY income
  • go to .

If an income amount is blank and A or E is shown in the Actual or Estimated column

  • enter zero as the amount
  • go to .

Step 5

Continue to follow the guidance in ‘CGL instructions for carrying out a one year calculation’ as detailed below

  • step 21 - after selecting ‘Calc’
  • select ‘Print’ and ignore the rest of the guidance in that step
  • only select the ‘View Calculation sheet’ for printing
  • return to the guidance you were previously following.

Step 6

Follow the guidance in ‘CGL instructions for carrying out a one year calculation’ as detailed below up to and including step 14

  • ignore steps 2 to 4
  • step 5 - expect to see ‘Awaiting Award’ if no award has been made as well as ‘Award Issued’. Always select the latest claim and claim version
  • step 8 - always select the latest claim version
  • consider the following when checking the claim details

    • all elements that may affect entitlement including 50+, disability, full time education (FTE), baby element
    • make a note of all income figures shown for PY and CY and whether the income is actual ‘A’, estimated ‘E’ or system estimated ‘S’
    • if there is entitlement to Healthy Start vouchers for the off-system backdated period covered by the manual calculation. Follow the guidance in TCM0204020 

Note: The Government has announced that it intends to reduce and then stop government payments to Child Trust Fund accounts. The Child Trust Funds Act 2004 has been amended so that a child born on or after 3 January 2011 won’t be eligible for CTF. To be eligible for a CTF a child has to be

* born after 01/09/2002 but before 03/01/2011
* lived in the UK

and either  


* have child benefit paid for them on or before 03/01/2011, and the claim made by 02/04/2011
* be in care by 02/04/2011

and  


* are not subject to immigration control or have immigration control lifted by 02/04/2011.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) TCM0134160(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • make a note of your findings
  • return to the guidance you were previously following.