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HMRC internal manual

Tax Credits Manual

How to use Geographic Step Closure (GSC) Override function

To use this function you will need the correct user roles.


To support the expansion of Universal Credit (UC), The Department for Work and Pensions (DWP) and The Department for Communities (DfC) in Northern Ireland, are undertaking a phased rollout approach using postcodes. By 31 December 2018 this rollout will be complete and new claims for Tax Credits will not be accepted after this date. HMRC will signpost the customer(s) towards DWP or DfC to claim Universal Credit instead. 

The only exception to this is if the customer (or in the case of a joint claim, one of the customers) is recognised as being of Pension Credit Qualifying Age (PCQA) or they have more than two children. Business rules will identify these customers and their claim will be accepted on this basis. Full Gateway Closure will take place on 31 January 2019 and, after this date, these exceptions will no longer be accepted. 

Note: From 16th January 2019, an additional exception will be accepted where the customer is in receipt of the Severe Disability Premium (SDP) as part of their legacy benefit.

Severe Disability Premium (SDP) is an extra amount of money that is included in Income Support, income-based Jobseeker’s Allowance, income-related Employment and Support Allowance and housing benefit where a customer meets the entitlement conditions.

To be eligible for SDP, a customer must be in receipt of one of the following qualifying benefits:

  • PIP daily living component
  • Armed forces independence payment (AFIP)
  • DLA care component at the middle or highest rate
  • Attendance Allowance, or Constant Attendance Allowance paid with Industrial Injuries Disablement Benefit

SDP is only payable where a customer lives alone or is treated as living alone. A customer cannot get the severe disability premium if someone is in receipt of Carer’s Allowance or the carer element of Universal Credit for looking after them.

Note: From 6 April 2017, an additional exception was introduced to allow any customer with more than two children to claim tax credits despite living in a closed postcode area.  

Note: To arrive at this point you will be manually capturing a new claim. The override function will be used when performing repair or corrective action

Step 1

On the ‘Summary Information’ screen

  • update application notes with TG04 or TG05 from TCM0174020. For how to do this, use TCM1000001.
  • complete any relevant repair action
  • select ‘OK’
  • go to Step 2.

Step 2

Geographic Step Closure (GSC) business rules will recognise that the claim you are attempting to capture does not have a valid exception.

You will be presented with a warning message stating that ‘The Information captured is for a closed postcode. Application will be rejected unless overridden’. Within this message will be a GSC Override checkbox. Unless the override is applied the claim will be rejected.

Note: where the operator does not have the relevant business access the GSC Override checkbox will not be enabled

If you wish to override GSC business rules

  • place a tick in the ‘GSC Override’ box
  • select ‘Process’

If you do not wish to override GSC business rules

  • select ‘Process’
  • the claim will be rejected
  • a TC601U will be issued