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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax Credits Manual: recent changes

Below are details of the amendments that were published on 29 May 2104 (see theupdate index for all updates)

| Page | Details of update | || | TCM0036000 | Changes - customer: contents.
Amended guidance - Guidance titles amended. | | TCM0036150 | Changes - customer: Insufficient information provided by customer.
New guidance. | | TCM0040060 | Changes - death (customer): Death of a customer - referrals to Priority 1 team (Info).
Amended guidance - Enquiry Centre reference deleted. | | TCM0052240 | Changes - work (left job): Left only job, not starting new job.
Amended guidance - Step 1 Enquiry Centre reference deleted. | | TCM0062060 | Claims: capture (A-C): agent - authorisation.
Amended guidance - Background section amended. | | TCM0064040 | Claims: capture (D-K): effective date - determine (Info).
Amended guidance - Enquiry reference deleted. | | TCM0064300 | Claims: capture (D-K): intermediaries and representatives (TCO only).
Amended guidance - Background section amended. | | TCM0066240 | Claims - capture (L-P): Polygamous marriages (AG).
Amended guidance - Background information updated.
Amended guidance - step 5 amended. | | TCM0066280 | Claims - capture (L-P): Pre-capture checks - Manual Capture team.
Amended guidance - Step 8 amended. | | TCM0074020 | Claims: storage and retrieval: collecting documents (Info).
Amended guidance - Enquiry Centre reference deleted. | | TCM0076030 | Claims - work lists (general): Child in current award - CBO spreadsheet.
Amended guidance - Steps 58, 59, 60 and 61 amended. | | TCM0078180 | Claims - work lists (VFs - 1 to 12): Verification Failures work list - Rule 2 - Child not matched - post award claims.
Amended guidance - Step 4 amended. | | TCM0080060 | Claims - work lists (VFs - miscellaneous): Verification Failures - bank accounts - foreign (AG).
Amended guidance - formatting throughout.
Amended guidance - Step 26 amended. | | TCM0080340 | Claims - work lists (VFs - miscellaneous): Verification Failures - new claim identified as renewals linked (AG).
Amended guidance - Steps 8 and 9 Enquiry Centre reference deleted. | | TCM0092000 | Contact - complaints handling (except CSSG): contents.
Deleted guidance - TCM0092080 and TCM0092100. | | TCM0094060 | Contact - customers and employers: contact from customers (Info).
Amended guidance - chapter amended. | | TCM0094080 | Contact - customers and employers: Contacting customers.
Amended guidance - Step 7 amended. | | TCM0134020 | Miscellaneous: C to D: child at risk - request or information from LA or HSSBT (Info).
Amended guidance. Reference to Enquiry Centre deleted. | | TCM0136360 | NINO no NINO and over two months since claim. Enquiry Centre only (Info).
Deleted guidance. | | TCM0136380 | NINO no NINO and over two months since claim. Enquiry Centre only (AG).
Deleted guidance. | | TCM0136160 | Miscellaneous (E to O): Good cause - renewals.
Amended guidance. Steps 2 and 8 Enquiry Centre reference deleted. | | TCM0136540 | Miscellaneous (E to O): Correspondence or M1 referral can’t be traced to claim (AG).
Amended guidance. Reference to Enquiry Centre deleted in Background. | | TCM0136560 | Miscellaneous (E to O): No trace of claim (Info).
Amended guidance. Reference to Enquiry Centre deleted. | | TCM0136580 | Miscellaneous (E to O): No trace of claim (AG).
Amended guidance. Steps 2, 4 and 6 reference to Enquiry Centre deleted. | | TCM0152020 | Notes - recording and viewing: Notes - recording and viewing (Introduction).
Amended guidance. Enquiry Centre reference removed. | | TCM0152040 | Notes - recording and viewing: Application Notes (Info).
Amended guidance. Enquiry Centre reference deleted. | | TCM0152080 | Notes - recording and viewing: Application Notes and Household Notes - correct completion (AG).
Amended guidance. Step 4 Enquiry Centre references deleted. | | TCM0152100 | Notes - recording and viewing: Household Notes - deletion (Info).
Amended guidance. Note amended. | | TCM0152160 | Notes - recording and viewing: Maintain Household Notes function (Info).
Amended guidance. Enquiry Centre references deleted. | | TCM0156020 | Notes: Standardised Messages (A to D): Standardised Messages - A - Appeals and Mandatory Reconsiderations.
Amended guidance - Appeals process - Mandatory Reconsiderations - standardised message AR08 amended.
New standardised messages - AR12 to AR15. | | TCM0156060 | Notes: Standardised Messages (A to D): Standardised Messages - C - Complaints.
Amended guidance - MP hotline CH10 standardised message amended. | | TCM0164000 | Notes: Standardised Messages (N): contents.
Amended guidance - formatting throughout. | | TCM0164020 | Notes: Standardised Messages (N): Standardised Messages - N - Change of circumstances (Physical).
Amended guidance - Miscellaneous standardised message ND06 amended.
New guidance - New standardised messaged ND12 and ND13. | | TCM0166040 | Notes - Standardised Messages (O): Standardised Messages - O - overpayments (codes from ON to OZ).
Amended guidance - OP03 and OP11 standardised messages amended.
New standardised message OP22, OP23 and OP24 | | TCM0168020 | Notes: Standardised Messages (P): Standardised Messages - P - Payments (codes from PA to PM).
Amended guidance. PC01 , PC05, PM01 and PM02 messages amended. | | TCM0172080 | Notes - Standardised Messages (S): Standardised Messages - S - Renewals (codes from ST to SZ).
Amended guidance - SW23 to SW26 and SW54 standardised messages amended.
New guidance - New standardised messaged SW55 to SW60. | | TCM0174020 | Notes - Standardised Messages (T to W): Standardised Messages - T - Stopping Tax Credits.
Amended guidance. TD04 and TD07 messages amended. New TD11 to TD14 messages added. | | TCM0174040 | Notes - Standardised Messages (T to W): Standardised Messages - U - Compliance.
Amended guidance. UA44 and UA48 messages amended.  | | TCM0174060 | Notes - Standardised Messages (T to W): Standardised Messages - V - Valuables.
Amended guidance. VZ08 message amended. | | TCM0176040 | Notes - Standardised Messages (X to Z): Standardised Messages - Y - Employer Liaison Team / Payment via Employer.
Amended guidance. Messages YP20 and YP21 amended. | | TCM0176060 | Notes - Standardised Messages (X to Z): Standardised Messages - Z - Internal Governance (Criminal Investigations).
Amended guidance. Messages ZB13, ZB17, ZB18 and ZB19 amended. | | TCM0184060 | Notices - general: Notices - applicant notice queries.
Amended guidance. Enquiry Centre references removed. | | TCM0184200 | Notices - general: RLS items - post award / Annual Declaration.
Amended guidance. Steps 4, 13 and 25 amended. | | TCM0184220 | Notices - general: RLS items - pre-award.
Amended guidance. Step 6 amended. | | TCM0184240 | Notices - general: RLS items - rejected or withdrawn claims.
Amended guidance. Step 4 amended. | | TCM0196040 | NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 - initial action.
Amended guidance - Step 13 amended. | | TCM0196060 | NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 work list (Info).
Amended guidance. Second bullet point “Complex” amended. | | TCM0196100 | NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 - Compliance, SCO or Inhibited (AG).
Amended guidance - Step 8 amended. | | TCM0196380 | NTC listings (Unprocessed S17): NTC listing - Unprocessed S17 - Verification failures - ‘Navigate’ toolbar option unavailable (AG).
Amended guidance - Step 6 amended. | | TCM0202120 | Passported benefits - exemption / health costs: Health costs refund (AG).
Amended guidance - Enquiry Centre references deleted from steps 2 and 5. | | TCM0212060 | Payment - direct payments: Direct payments - cancelling and re-issuing (Info).
Amended guidance - Enquiry Centre reference deleted. | | TCM0212080 | Payment - direct payments: Direct payments - cancelling and re-issuing (AG).
Amended guidance - Enquiry Centre reference deleted at step 11. | | TCM0216120 | Payment - hardship (manually adjusting): Manually adjusting payments to avoid hardship.
Amended guidance - Enquiry Centre reference deleted in the background section. | | TCM0224080 | Payment - overpayments (A-C): Overpayments - calculate and remit (cases suspended before 30/10/06) (Info).
Amended guidance - References to Enquiry Centres deleted. | | TCM0224100 | Payment - overpayments (A-C): Overpayments - calculate and remit (cases suspended before 30/10/06) (AG).
Amended guidance - Step 1 enquiry centre reference deleted. | | TCM0224120 | Payment - overpayments (A-C): Overpayments - calculate and remit (cases suspended on or after 30/10/06) (Info).
Amended guidance - Enquiry Centres references deleted. | | TCM0224140 | Payment - overpayments (A-C): Overpayments - calculate and remit (cases suspended on or after 30/10/06) (AG).
Amended guidance - calculation 2 - Enquiry centre reference deleted. | | TCM0226000 | Payment - overpayments (D-E): contents.
Deleted guidance - TCM0226160 and TCM0226180. | | TCM0226240 | Payment - overpayments (D-E): Overpayments - explanations - referral or letter received.
Amended guidance - Information section amended. | | TCM0230000 | Payment - overpayments (Q-Z): contents.
Deleted guidance - TCM0230200.
Amended guidance - TCM0230180 title amended. | | TCM0230180 | Payment - overpayments (Q-Z): Overpayments - review disputed overpayments.
Amended guidance - Whole chapter rewritten. | | TCM0236000 | Payment - returned or not received: contents.
Amended guidance - TCM0236060 title amended. | | TCM0236020 | Payment - returned or not received: Payment returned or not received (Introduction).
Amended guidance - Enquiry Centre reference deleted. | | TCM0236060 | Payment - returned or not received: BACS payment missing (AG).
Amended guidance - General formatting throughout and Steps 1 and 2 amended. | | TCM0236140 | Payment - returned or not received: TC241 declaration received.
Amended guidance - whole chapter amended. | | TCM0254140 | Renewals - Annual Declaration (capture): Annual Declaration - returning.
Amended guidance - Enquiry Centre references deleted. | | TCM0256100 | Annual Declaration (general): Annual Declaration - manual Annual Declaration - issuing and processing (AG).
Amended guidance - formatting throughout and step 11 amended. | | TCM0256180 | Renewals - Annual Declaration (general): Annual Declaration - record as not served.
Amended guidance - Step 9 amended. | | TCM0256220 | Renewals - Annual Declaration (general): Annual Declaration - referral from Manual Capture team (AG).
Amended guidance - formatting throughout and step 3 amended. | | TCM0258020 | Renewals - change of circumstances: Renewals - change of circumstances - where to notify (Info).
Amended guidance - Enquiry Centre reference deleted. | | TCM0260160 | Renewals - miscellaneous (A-F): Renewals - clerical cases - handling (AG).
Amended guidance - Steps 2, 4, 5 ,7 and 8 amended. | | TCM0262080 | Renewals: miscellaneous (G-R): renewals - income check.
Amended guidance - Background section amended. | | TCM0262260 | Renewals: miscellaneous (G-R): renewals - restore terminated renewal.
Amended guidance - Step 3 amended. | | TCM0266140 | Renewals - Mismatch Team: Mismatch Team - Phase 2 - process returned TC603D.
Amended guidance - Background section - Enquiry Centre reference deleted. | | TCM0284300 | Specialist areas - complex: complex cases - manual renewal payments (AG).
Amended guidance - step 18 amended. | | TCM0284394 | Specialist areas - Complex: Complex cases - renewals - annual declaration - returned / Unprocessed S17 work list item created.
Amended guidance - Steps 1 and 2 amended. | | TCM0286020 | Specialist areas - document verification: Document Verification teams (introduction).
Amended guidance - Enquiry Centres reference deleted. | | TCM0288520 | Specialist areas - international claims: manually paying WTC and CTC together.
Amended guidance - New note added to the background section. | | TCM0288580 | Specialist areas - international claims: preparing case to pay WTC and CTC.
Amended guidance - New note added to the background section. | | TCM0298200 | Specialist areas: Rapid Data Capture: Rapid Data Capture - post handling (Info).
Amended guidance - Enquiry Centre reference deleted. | | TCM0306200 | Specialist areas: international: pre-award: international pre-award claims - Crown servants.
Amended guidance - Guidance - new note added. | | TCM0306450 | International pre-award claims - qualifying benefits.
Amended guidance - Guidance - new note added. | | TCM0306500 | Specialist areas: international: pre-award: international pre-award claims - rest of the world.
Amended guidance - Guidance - new note added. | | TCM0316020 | Extra information - letters and forms.
Amended guidance - TC49a/TC49 - Enquiry Centre reference deleted.
Amended guidance - TC664 (IREC) deleted.
Amended guidance - TC863 Enquiry Centre reference deleted. | | TCM0318020 | Extra information - functions.
Amended guidance - Capture renewal declaration amended.
Amended guidance - View S17 details - new view RTI bullet information. | | TCM0320040 | Extra information: glossary: A.
Amended guidance - Enquiry Centre references deleted.
Amended guidance - Award reminder cycle section deleted. | | TCM0320380 | Extra information: glossary: R.
Amended guidance - RTI heading added to listings.
Amended guidance - New instruction added for RTI. | | TCM0322460 | Extra information - miscellaneous information: MU table.
Amended guidance Renewals miscellaneous - RTI Incompatibility added. | | TCM1000064 | How to authorise R92TC on SEES.
Deleted How to. | | TCM1000079 | How to complete R92TC on SEES.
Deleted How to. | | TCM1000097 | How to find DWP local office contact details.
Amended How to. Enquiry Centre reference deleted. | | TCM1000445 | How to check Household Notes for details of manual cashcheque payments made to the customer.
Amended How to. Steps 1 and 2 - Enquiry Centre reference deleted. | | TCM1000505 | How to obtain an income figure from Real Time Information (RTI) for Complex Renewals.
New How To. |