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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to determine the category of the award for MAPTH

Step 1

On the ‘Function Menu’

  • select ‘Award’ on the toolbar
  • select ‘View’ from the options available. You will be taken to the ‘Key Entry Data - Applicant’ screen
  • enter the customer’s NINO
  • select ‘OK’. You will be taken to the ‘Award summary’ screen.

If ‘Working Tax Credit’ is available for selection in the ‘Tax credit type’ field, go to Step 2.

If ‘Working Tax Credit’ isn’t available for selection in the ‘Tax credit type’ field, go to Step 3.

Step 2

Check the work element

  • select ‘View Calculation’, you will be taken to the ‘View taper calculations’ screen
  • note if the total household income is £20,000 or below, or above £20,000
  • select ‘Working tax credit’ in the ‘Tax credit type’ field
  • select ‘View taper calcs’, you will be taken to the ‘View taper calculations’ screen
  • select the entitlement period in the top box that the hardship claim falls under
  • check the ‘Taper amount’ column in the bottom box.

If there isn’t an amount in the ‘Taper amount column’ for the work element

  • the customer is in receipt of maximum WTC
  • this is a category A award
  • return to the guidance you were following.

If there is an amount in the ‘Taper amount column’ for the work element

  • the customer isn’t in receipt of maximum WTC
  • if the total household income was £20,000 or below
  • this is a category B award
  • if the total household income was above £20,000
  • this is a category C award
  • return to the guidance you were following.

Step 3

Check the child element

  • select ‘Child Tax Credit’ in the ‘Tax credit type’ field
  • note if the total household income is £20,000 or below, or above £20,000
  • select ‘View taper calcs’, you will be taken to the ‘View taper calculations’ screen
  • select the entitlement period in the top box that the hardship claim falls under
  • check the taper amount in the bottom box.

If there isn’t an amount in the ‘Taper amount column’ for the child element

  • the customer is in receipt of maximum CTC
  • this is a category A award
  • return to the guidance you were following.

If there is an amount in the ‘Taper amount column’ for the child element

  • the customer isn’t in receipt of maximum CTC
  • if the total household income was £20,000 or below
  • this is a category B award
  • if the household income was above £20,000
  • this is a category C award
  • return to the guidance you were following.

If the customer is receiving the family element only

  • this is a category D award
  • return to the guidance you were following.

If the customer is receiving a nil award because they have received all payments due to them in the year

  • this is a category E award
  • return to the guidance you were following.