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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

How to access and interpret function View Household Account to view the overpayments transferred for Cross Award Recovery

Step 1

On the ‘Function Menu’

  • select ‘Household’ on the toolbar
  • select ‘View Claim Summary’ from the options available
  • enter the customer’s NINO
  • select the ‘All’ checkbox
  • select ‘OK’.

If you are taken to the ‘Select Application’ screen 

  • it means more than one tax credits application was received
  • go to .

If you are taken straight to the ‘Select Award’ screen from the ‘View Claim Summary’ screen 

  • it means only one tax credits application has been received and gone into payment
  • CAR is not applicable and ‘View CAR’ will be greyed out
  • take no further action.

Step 2

Check the ‘Status’ on the latest claim

If the status on the latest claim is ‘Award Issued’ it means there is a current ongoing claim and Cross Award Recovery (CAR) could be taking place/selected

  • select ‘Award Issued’ application. You will be taken to the ‘Select Award’ screen
  • select the current ongoing claim
  • select the most appropriate tax year for your enquiry, for example Cross Award Recovery Postings are posted onto the earliest previous year of the current claim. Details of latest payments will be shown on the current year
  • select ‘OK’. If the ‘signals’ box displays, select ‘cancel’. You will be taken to the ‘View Claim Summary - Initial’ screen
  • select ‘HH Account’. You will be taken to the View Award Period Summary - Household’ screen
  • select ‘View CAR’

Note: If the ‘View CAR’ button is greyed out this means that there have been no overpayments selected for Cross Award Recovery.

  • go to .

If the status on the latest claim is ‘Finalised’ or ‘Terminated’ and the end date was prior to 13 October 2014, CAR will not have taken place or been selected as it is not applicable. Take no further action.

If the status on the latest claim is ‘Finalised’ or ‘Terminated’ and the end date was after 13 October 2014, CAR will not currently be taking place, but it may have done when it was in payment from 13 October 2014 to the end date. Go to .

If you are taken straight to the ‘Select Award’ screen from the ‘View Claim Summary’ screen, it means only one tax credits application has been received and gone into payment. CAR is not applicable and ‘View CAR’ will be greyed out. Take no further action.

Step 3

On the ‘View CAR Summary’ screen you will be able to view

  • all overpayments that have/had been transferred from previous claims
  • the balance of each individual overpayment transferred in
  • the total of Cross Award recoveries made
  • the amount of Cross Award Recovery amount remaining
  • the amount of overpayment(s) that were transferred back to the originating year(s) and the reason

Field details for the View Cross Award Summary screen. Some fields will only appear on the CAR screen depending on the circumstances of the case.

## Field Title ## Description ## Information
     
Prd End Date The end date of the period in which the transferred overpayment occurred Where a claim ends between 06/04/20XX and 05/04/20XX year, that end date will be displayed. Otherwise the date will be 05/04/20XX
Transferred In Date The date the overpayment was transferred in to be collected from the current claim Overpayments can be added to current ongoing awards for Cross Award Recovery at different times. The order that overpayments display on the View Cross Award Summary screen will be period end date in chronological order (oldest tax year at the top), followed by transferred in date
Household This will display which household the overpayment was transferred in from If the overpayment has transferred in from a single household, it will display the single customer’s NI number. If the overpayment has transferred in from a previous joint household, it will display the word ‘joint’
WTC and CTC amount & WTC/CTC Total This will display individual amounts for WTC and CTC It will also display the total amount for each overpayment
Transferred Back The amount of overpayment transferred back to the award where the overpayment originally occurred This will display when an overpayment is no longer available for Cross Award Recovery. It will show the amount of overpayment transferred back to the award where the overpayment originally occurred
Transfer Reason Displays the reason the overpayment returned to the award where the overpayment originally occurred It will say either ‘RECONCILED’ or ‘APPEALED’.
Note: When it shows ‘appealed’, there may not necessarily have been/is an appeal. The appeal marker can be used to recall the overpayment back to the award where the overpayment originally occurred. For example, to carry out a remission. Check Household Notes to see if there is an open appeal    
Other Household Overpayment(s) Exist Will highlight that overpayments other than CAR have arisen after the CAR transfer The View Cross Award Summary screen will only display overpayments transferred in by Cross Award Recovery. There may be other overpayments, for example, cross year or in-year recovery, which will not be shown on the CAR screen
Recoverable Amount This is the total overpayment available to be recovered by Cross Award Recovery The amount will be the total amounts of ‘WTC/CTC Total’ minus total amounts of ‘Transferred Back’
Recovery To Date or Reconciled Cross Award Recovery Whilst CAR is ongoing, this will show how much Cross Award Recovery has been made to date If reconciliation has taken place and/or the claim ends, and/or we can no longer collect recoveries, this field title will change to ‘Reconciled Cross Award Recovery’ and will show how much was recovered via Cross Award Recovery.
Note: ‘Recovery to Date’ can change to ‘Reconciled Cross Award Recovery’    
Cross Award Recovery Remaining This is the amount of Cross Award overpayment still yet to be recovered This amount will be the difference of ‘Recoverable Amount’ minus ‘Recovery to Date’
Earlier and Later Will only display when there has been more than one period of Cross Award Recovery activity in the same award Overpayments can be made available for Cross Award Recovery at different times of a tax credit award. If an overpayment from a previous claim which was transferred in has been fully recovered by Cross Award Recovery, it will not show on the main screen in ‘View CAR’. Instead it can be viewed by using the ‘Earlier’ button and to revert back to details of the later period, you can select the ‘Later’ button. Identifiable where the buttons are not greyed out