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HMRC internal manual

Tax Credits Technical Manual

Decision Making: Revised decisions, considering evidence and recording of decisions: Recording the Decision

In most cases a decision is recorded on the tax credits computer system. However, where a decision is revised or a considered decision is made using evidence (for example a pre award compliance examination), then the decision and the reasons should be recorded clerically.

This clerical record should contain the following information:

Basic details

  • details of the claimant(s)
  • details of the decision being made
  • if a decision is being changed the authority to allow this (for example s20 Discovery)

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When evidence has been considered

  • the evidence used to arrive at the decision
  • the reasoning and thought process behind the decision to decide one thing over another

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Examples of considering evidence and decision making

There are many circumstances where a Tax Credits Officer will simply be applying known facts such as changes to an address or to bank details, these are not decisions. However there are also occasions where they must make a balanced decision based on evidence.

One example of this is deciding whether two people should make a joint claim (or be treated as a couple for an existing claim). The six criteria are listed at TCTM09341.