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HMRC internal manual

Tax Credits Manual

How to obtain an income figure from Real Time Information (RTI) for Complex Renewals

Version 1.0

Changes to previous version - new guidance

Step 1

If you are dealing with a reply to a TCC50 and all the information has not been received, go to Step 2.

If you are dealing with an Annual Declaration, go to Step 3.

If the customer has replied to a TCC50 and has provided all the details you need to complete the renewal, go to Step 5.

Step 2

If the information is recorded in Household Notes,go to Step 5.

If there is no information recorded in Household Notes 

  • use the income figure in RTI
  • return to the guidance you were previously following.

Step 3

Check RTI to obtain the customers income.

If there is no RTI data held for the customer

  • use the income figure provided by the customer
  • return to the guidance you were previously following.

If the RTI data is held and the customer has provided an income figure within £500 of the RTI figure we have obtained

  • use the income figure provided by the customer
  • return to the guidance you were previously following.

If the RTI data is held and the customer has provided other income within £3000 of the RTI figure we have obtained

  • use the income figure provided by RTI
  • return to the guidance you were previously following.

If the customer has provided a lower income figure by more than £500 of the RTI figure we have obtained

  • contact the customer. Follow the guidance in TCM0094080 
  • tell the customer that their income details differ from the information we hold on the tax credits computer
  • ask them for confirm their income details
  • go to Step 4.

If the customer has provided a lower other income figure by more than £3000 of the RTI figure we have obtained

  • contact the customer. Follow the guidance in TCM0094080 
  • tell the customer that their income details differ from the information we hold on the tax credits computer
  • ask them for confirm their income details
  • go to Step 4.

Step 4

If the customer does provide new income details, go to Step 5.

If the customer does not provide new income details

  • issueform TCC50
  • BF for 30 days, BF work list item for 35 days
  • take no further action.

Step 5

If the customer has provided an amended income figure less than the RTI figure we have obtained and the difference is within £500

  • use the income figure provided by the customer
  • return to the guidance you were previously following.

If the customer has provided an amended income figure less than the RTI figure we have obtained and the difference is still £500 or more,go to Step 6.

Step 6

Check if the customer can give us a satisfactory explanation as to why their income details are different from the figures supplied by their employer. Contact the customer, follow the guidance in TCM0094080.

If you have contacted the customer and are satisfied with the explanation the customer has provided

  • make a note to use the income figure declared by the customer and the reason for the difference
  • return to the guidance you were previously following.

If you have contacted the customer and are not satisfied with the explanation the customer has provided

  • advise the customer that we will continue to use the income provided by their employer unless satisfactory evidence is provided
  • return to the guidance you were previously following.

If you have not been able to contact the customer

  • send a TCC50
  • BF for 30 days
  • take no further action.