SolvedTCM0282100 | Specialist areas - Bank Liaison: Bank accounts - foreign
From HM Revenue & Customs · Tax Credits Manual
Checklist
Before you follow this guidance, make sure
you follow the guidance in TCM0138020
you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu
you are in the correct MU. Use TCM0322460 for the correct MU number.
Guidance
Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian or Data Security Team for advice.
Step 1
If you are dealing with a request for a customer’s tax credits to be paid into a foreign bank account, go to Step 2.
If you are dealing with a TC682 mandate form, go to Step 6.
If you are dealing with an expired BF, go to Step 9.
If you have received confirmation from the Sponsor Bank to a mandate form sent to them, go to Step 11.
If you have received a request to stop the customer’s tax credits being paid into a foreign bank account, go to Step 13.
Step 2
If the foreign account is in a country listed below, go to Step 3.
Australia, Austria
Bahamas, Belgium
Canada, Caribbean, Cyprus
Denmark
Estonia
Finland, France
Germany, Greece, Guyana
Hong Kong
Ireland, Israel, Italy
Latvia, Luxembourg
Malta, Monaco
Netherlands, New Zealand, Norway
Poland, Portugal
Slovakia, Slovenia, South Africa, Spain, Sweden, Switzerland
USA
the Czech Republic
Hungary
Lithuania
Romania
Note: Foreign bank accounts can only be set up where there are ongoing payments of Tax Credits. They cannot be set up for one-off payments of arrears.
If the foreign account is in a country not listed
the customers tax credit payments cannot be made into the foreign bank account
send the request to the Operations team
Note: The Operations team will need to make enquiries to find an alternative bank account to pay the customers tax credits.take no further action.
Step 3
Check Household notes for Compliance activity, Team Adjusting Payments (TAP) or Transcontinental Automated Payment Service (TAPS) message. Follow the guidance in TCM0134420
If there is a Compliance, TAP or TAPS message
follow the directions given in the message.
If there is not a Compliance, TAP or TAPS message, go to Step 4.
Step 4
Check if there is a Complex Case message or the Complex Case signal has been set. Follow the guidance in TCM0284140
If there is a Complex Case message or the Complex Case signal has been set
follow the directions in the message
Note: Some Complex cases can only be paid manually by the Complex Case Team.update Household notes. For how to do this, use TCM1000001
take no further action.
If there is not a Complex Case message or the Complex Case signal has not been set, go to Step 5.
Step 5
send the customer a TC682 mandate form
update Household notes with the message PB25 from TCM0168020. For how to do this, use TCM1000001
set a clerical BF for 28 days
take no further action.
Step 6
Check whether the returned TC682 mandate form is fully completed
If the TC682 mandate form is fully completed, go to Step 7.
If the TC682 mandate form is not fully completed
return the TC682 mandate to the customer
update Household notes. For how to do this, use TCM1000001
set a clerical BF for 28 days
take no further action.
Step 7
Check the validity of the International Bank Account Number (IBAN) using the Sponsor Bank IBAN checker
If the IBAN is valid
complete the Excel spreadsheet with the
customers full name
customers NINO
foreign bank account number and sort code
International Bank Account Number (IBAN)
Bank Identifier Code (BIC)
the Country the foreign bank account is based
go to Step 8.
If the IBAN is not valid
contact the customer to obtain the correct details. Follow the guidance in TCM0094080
Note: Contact cannot be made by telephone if the customer lives abroad.
thengo to Step 8.
Step 8
fax a copy of the completed mandate (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to the Sponsor Bank (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)update Household notes with the message PB27 from TCM0168020. For how to do this, use TCM1000001
make a note on the excel spreadsheet
set a clerical BF for eight days to await acknowledgement from the Sponsor Bank that the customers details have been entered on their database
take no further action
Step 9
If you are dealing with an expired BF relating to the issue of a TC682 mandate form
send a second TC682 mandate form
update Household notes with message PB25 from TCM0168020. For how to do this, use TCM1000001
set a clerical BF for 28days
take no further action.
If you are dealing with an expired BF relating to the second issue of a TC682 mandate form
the referral should be rejected
update the Household notes with the message PB26 from TCM0168020. For how to do this, use TCM1000001
complete the excel spreadsheet with the information held and the reason for the rejection
take no further action.
If you are dealing with an expired BF relating to a referral to the Sponsor Bank, go to Step 10.
Step 10
If the expired BF relates to the Sponsor Bank confirming that their database has been updated with a customers foreign bank account details
phone the Sponsor Bank for the return of the TC682 mandate form and their confirmation document
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)set a clerical BF for eight days
take no further action.
If the expired BF relates to the Sponsor Bank confirming that the customers payments have stopped being made into a foreign bank account
phone the Sponsor Bank for their confirmation that the customers details have been removed from their database
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)set a clerical BF for eight days
take no further action.
Step 11
Check the details on the Sponsor Bank confirmation document against the mandate details.
If the details are the same
update the tax credit database with the Sponsor Bank details
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
enter the customers NINO in the Building Society field as the unique reference number
complete the Excel spreadsheet
update Household notes with the message PB28 from TCM0168020. For how to do this, use TCM1000001
store the casepapers locally
take no further action.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Note: If the customer has sent in a copy of a cancelled cheque, discard the cheque in confidential waste.
If the details are not the same, go to Step 8.
Step 12
complete the locally-held fax template and send it to the Sponsor Bank to ask them to remove the customer’s details from their database
Note: This will stop the payments of tax credits into the customer’s foreign bank account.enter an end date on the customer’s details from the Bank Liaison Team’s clerical record or Excel spreadsheet
set a clerical BF date for seven days
Note: The Sponsor Bank will provide confirmation that the customer’s details are removed from their database.take no further action.
Step 13
Check whether you have sufficient details to inform the Sponsor Bank to stop the tax credit payments being made into the foreign account
If you do have sufficient details, go to Step 12.
If you do not have sufficient details
contact the customer to obtain the details needed. Follow the guidance in TCM0094080
Note: Contact cannot be made by telephone if the customer lives abroad.
thengo to Step 12.