TCM0078020 | Claims - work lists (VFs - 1 to 12): Verification Failures work list - definitions for Rules 1 to 12 (Info)

From HM Revenue & Customs · Tax Credits Manual

Every tax credits claim is tested against the following 12 verification rules. If any of the rules are not satisfied, the claim will appear on the Verification Failures work list.

Rule	Name	Link to Guidance	Details
1	Applicant not matched	Use TCM0078060.	The computer cannot match the customer’s name, NINO and date of birth to a record on the HM Revenue & Customs (HMRC) Frameworks.
2	Child not matched	Use whichever is relevant - TCM0078220 (pre-award) or TCM0078180 (post award).	The computer cannot match the child’s name and date of birth to a record held by Child Benefit Office.
2b	Match has a date of death indicator	Use TCM0078140.	The computer has found a match for the child but that match has a date of death indicator against it on the records held by Child Benefit Office.
3	Applicant in current NTC award	Use TCM0078300.	A customer included in a tax credits claim has the same name, date of birth and NINO as another customer in a different tax credits award.
4	Child in current award as an adult	Use TCM0078340 or TCM0078360.	The computer has identified that a young person included in a tax credits claim has the same name and date of birth as a customer in a different tax credits award.
4b	16-20 in current NTC award: applicant in current award as child	Use the relevant guidance from TCM0078400 (effective date prior to 24/05/06), TCM0078390 (pre-award - effective date on or after 24/05/06), TCM0078380 (post award - effective date on or after 24/05/06)	The computer has identified that a customer included in a tax credits claim has the same name and date of birth as a young person in a different tax credits award.
5	Child in current NTC award	Use TCM0078440 (pre-award) or TCM0078420 (post award).	The computer has identified that a child included in a tax credits claim has the same name and date of birth as a child included in a different tax credits award.
6	Bank account / sort code	Use TCM0078460.	The bank details provided by the customer are either in an invalid format or the account number is not a valid number for the type of sort code provided.
7, 8	Employer reference not matched or employer name not matched	Use TCM0078500.	The computer has identified that the customer is employed but they have not provided a PAYE reference number or, they have provided a PAYE refernce number, but it cannot be traced on the Employments Framework or, the PAYE reference has been matched to a record on the Employments Framework, but the first three letters of the employer’s name provided by the customer do not match the first three letters of the employer’s name held on the Employments Framework.
9	No MIG (PC), JSA(IB) or IS entitlement	Use TCM0078560.	The customer has reported they are in receipt of Income Support (IS), income-based Jobseeker’s Allowance (JSA(IB)), income-related Employment and Support Allowance (ESA(IR)) or Pension Credit (PC) (previously known as MIG), but the DWP records do not show entitlement.
10	No MIG (PC), JSA(IB) or IS entitlement	Use TCM0078560.	The customer has reported they are in receipt of IS, JSA(IB), ESA(IR) or PC from a date earlier than the start date shown on the DWP records.
11	No MIG (PC), JSA(IB) or IS entitlement	Use TCM0078560.	DWP has reported that the customer is no longer in receipt of IS, JSA(IB), ESA(IR) or PC, but the customer has not informed TCO of this.
12	Residency criteria not met	Use TCM0078580 (pre-award) or TCM0078600 (post award).	The customer has not satisfied one or more of the residency rules because they have reported at least one of the following; they do not live in the UK; the customer and/or partner do not work in the UK; they are subject to immigration control.