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HMRC internal manual

Tax Credits Manual

How to verbally replay the S17 to the customer

Important Note: The S17 must only be verbally replayed when the call can be recorded.  
When using the K-COM telephone system - you must notify the customer that we are calling from HM Revenue and Customs and that their call may be recorded for quality and security purposes. 

it is very important that you replay the details held on NTC. It is not sufficient to ask them if their circumstances are correct.  This is because the claimant must make a legal declaration of their income, and confirm their circumstances.

As they have not received their renewal, they do not know what was contained on their annual review form and we need to replay the history as part of the circumstances. This is so the customer has the full picture of what they are agreeing to.

Step 1

Check if the customer is part of a joint or single claim, go to Step 2

Step 2{#step2}

Tell the customer

  • they are responsible for ensuring they make an accurate declaration
  • we are here to help them to do this
  • if they do not provide accurate information or deliberately give incorrect information they may be liable to a penalty of up to £3000
  • once they have made their declaration we may need to make some further checks before it is processed to ensure their claim is correct
    • if it is a joint claim, go to Step 3.
    • if it is a single claim, go to Step 4.

Step 3 {#}

Tell the customer (Joint claim)

  • they share responsibility with the other person named on the claim for all the information given
  • any tax credits overpaid may be recovered from both or either of them
  • each other’s information will be disclosed to them both by HMRC in communications
  • go to Step 4.

Step 4 {#}

Complete their declaration by confirming these circumstances with the customer

  • do you have a partner? If YES Can you tell me their name? Can you tell me their DOB (date of birth)?
  • ask for child 1’s DOB and check for disability/SDE
  • confirm if any disability/SDE/incapacitated for childcare is present on the award
  • details of any other children if appropriate
  • if any Young Person aged over 16 and under 20 has left FTNAE
  • any work details of applicant 1, if applicable - tell the customer the hours worked from and to if there has been a change in the award
  • any work details of applicant 2, if applicable - tell the customer the hours worked from and to if there has been a change in the award
  • your average weekly childcare costs were - from and to if there has been a change in the award
  • details of any IS/JSA/Pension credit (MIG)
  • checking Change of Circumstance history in PY is correct
  • checking RTI income if used on the S17 - (customer should make a note of this)
  • go to Step 5.
     

Step 5 {#}

Ask the customer to confirm

  • the information they have given us is correct and complete to the best of their knowledge and belief
  • they have reported any changes they must tell us about
  • they understand
    • it is their responsibility for all the information given
    • if it is a joint claim - they share responsibility with the other person named on the claim for all the information given.
  • go to Step 6

Step 6 {#}

  • update NTC to accept and process any changes in circumstances  
  • capture the renewal declaration
  • go to Step 7

Step 7 {#}

Tell the customer

  • they may still receive the Renewal Pack but they do not need to fill this in
  • to keep the forms for their own records
  • if they notice something wrong, they can renew their Tax Credits again online up to the 1SD
  • it may take up to 8 weeks to process their renewal
  • they will receive an award notice to confirm any payments due for this year and to finalise last year’s claim
  • where they are receiving any payments, the amount may change and  this is normal practice
  • they may receive another award notice to reflect any changes made before the renewal information processes
  • go to Step 8

Step 8 {#}

  • update household notes with SK08 from TCM0172060.  For how to do this follow TCM1000001