SolvedTCM0306450 | International pre-award claims - qualifying benefits
From HM Revenue & Customs · Tax Credits Manual
Reasons not to follow this guidance
You do not need to follow this guidance if
both customers live in the UK
the customer is not in receipt of one of the following qualifying benefits
incapacity benefit
state pension
widow’s benefit
bereavement benefit
industrial injuries disablement benefit with constant attendance or mobility supplement
contributions based Employment and Support Allowance
severe disablement allowance
Checklist
Before you follow this guidance make sure
you will need the correct user roles to follow this guidance.
you are in the correct MU, follow 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 for advice.
Note: Where the entitlement conditions for CTC
are not satisfied at the date of claim
and
are satisfied on a date, the later date being after the date of claim but not later than the date on which the decision is being taken
an award of CTC should be made from the later date.
Step 1
Check the IGDB, case notes and / or household notes to identify if a B&C International 1 form has been issued to the customer.
If a B&C Int 1 form has been issued to the customer, go to Step 2
If a B&C Int 1 form has not been issued to the customer
issue the form
set a clerical bf date for 30 days in the future
no further action
If you are dealing with expired bf for a B&C Int 1 form
disallow the claim
update Application Notes with appropriate standardised message
follow the guidance in TCM0070100
issue form TC1102 to the customer
no further action
If you are dealing with a returned SED, go to Step 8
If you are dealing with expired bf for a SED, go to Step 8
Step 2
Check the manual file, case notes database and / or household notes to identify if the customer has returned the B&C Int 1 form.
If the customer has returned the form, go to Step 3
If the customer has not returned the form and the form has been issued by Child Benefit.
bf until the Child Benefit bf has expired
no further action
If your enquiry has been returned RLS, follow the guidance in TCM0184220
Step 3
Check whether there is employment in the EU Member State
If there is employment in the EU Member State, go to Step 4
If there is no employment in the EU Member State, go to Step 5
Step 4
Check the Child Benefit IGDB to determine if the appropriate E400 series forms or SEDs have been issued for all the children and young persons on the tax credits claim to the EU Member State or returned by the EU Member State. For how to do this, follow TCM1000408 andTCM1000334.
If Child Benefit have not issued the SED to the EU Member State
complete the appropriate E400 series forms or SED, for how to do this follow TCM1000114
send the appropriate E400 series forms or SEDs to the EU Member State where the children and young persons live. Follow the guidance in TCM0287220. For how to do this, follow TCM1000334
update the IGDB with details of the E400 series forms or SEDs you have issued to the EU Member State. For how to do this, follow TCM1000408.
set a bf date on the manual file and an action date on each linked work list item for Polish EU Member State - 3 months, any other EU Member State - 2 months. For how to do this, follow TCM1000008.
update application notes with the message II84 from TCM0160040. For how to do this, follow TCM1000028.
update the manual file with the action you have taken, print off two copies of the completed SED
Step 5
Check whether the customer is in receipt of one of the qualifying benefits.
If the customer is in receipt of one of the qualifying benefits, go to Step 6
If the customer is not in receipt of one of the qualifying benefits, go to Step 7
Step 6
On the ‘Manage Verification Failures’ screen
select the relevant verification failure
select ‘Change Verification’. You’ll be taken to ‘Change of Status Reason’ screen.
update the ‘Reason’ field with the message II44 from TCM0160040
select ‘OK’. You’ll be taken back to the ‘Manage Verification Failures’ screen
select ‘OK’
when the message ‘This will re-submit the application for processing and saving changes made on this window. Do you want to proceed?’ displays, select ‘Yes’.
send any case papers to storage, for how to do this follow TCM0074140
no further action
Step 7
Disallow the claim, for how to do this follow the guidance in TCM1000411
Update application notes with the message II90 from TCM0160040. For how to do this, follow TCM1000028.
no further action
Step 8
If the EU Member State have returned the SED
check the information to see whether a claim has been made, go to Step 9
If the EU Member State have not returned the SED and a duplicate has not been issued
issue a duplicate SED to the EU Member State
bf for three months for Polish EU Member State, two months for any other EU Member state
If the EU Member State have not returned the duplicate SED
issue TC1097
disallow the claim, for how to do this follow the guidance in TCM1000411
Update application notes with the message II91 from TCM0160040. For how to do this, use TCM1000028.
send any case papers to storage, for how to do this follow TCM0074140
no further action
Step 9
If a claim has been made
On the ‘Manage Verification Failures’ screen
select the relevant verification failure
select ‘Change Verification’. you will be taken to ‘ Change of Status Reason’ screen
go to Step 10
Step 10
If you are changing the verification status of a rule 2 verification failure
update the ‘Reason’ field with the message II46 from TCM0160040
select ‘ok’, you will be taken back to the ‘Manage Verification Failures’ screen
Note: There may be more than one rule 2 verification failure. Before continuing you will need to repeat the action you have taken so far in this step for each rule 2 verification failure.
select ‘ok’
when the message ‘this will re-submit the application for processing and saving changes made on this window, do you want to proceed’ displays, select ‘yes’
verification failure
go to Step 11
If you are changing the verification status of a rule 12 verification failure
update the ‘Reason’ field with the message 1146 from TCM0160040
select ‘ok’, you will be taken back to the ‘Manage Verification Failures’ screen
select ‘ok’
when the message ‘this will re-submit the application for processing and saving changes made on this window, do you want to proceed’ displays, select ‘yes’
go to Step 11
If no claim has been made, refer to TALLO for guidance.
Step 11
Check if the status of the claim is now ‘Award Issued’, for how to do this follow TCM1000118.
If the status of the claim is ‘Award Issued’, go to Step 12
If the status of the claim is not ‘Award Issued’ and there is a rule 2 verification failure, go back to Step 9
If the status of the claim is not ‘Award Issued’ and there is no rule 2 verification failure
before you continue follow the guidance in TCM0138020
Then if you can continue, process the verification failure by following the guidance in TCM0076000, TCM0078000 or TCM0080000
Note: When setting a reminder cycle you must ensure that the customer is given a minimum of 30 days to respond to your enquiries
go to Step 12
Step 12
The Tax Credits computer can take up to 48 hours for the status of the claim to change to ‘Award Issued’. During this time you must check regularly to determine if the claim status has changed.
Note: Do not refer the case to your TALLO without first allowing 48 hours for the status of the claim to change to ‘Award Issued’.
Check if the status of the claim is now ‘Award Issued’, for how to do this follow TCM1000118
If the status of the claim is ‘Award Issued’, go to Step 13
If the status of the claim is not ‘Award Issued’, contact your TALLO for advice.
Step 13
Check the manual file to determine if the customer has provided details of a bank account.
If either customer has provided details of a bank account, go to Step 14
If neither customer has provided details of a bank account
update the household notes with the message II53 from TCM0160040, for how to do this follow TCM1000001
go to Step 14
Step 14
You must complete this step and Step 16 in their entirety at the same time to avoid any system generated payments and forms being issued to the customer.
set the ‘Complex Case’ and ‘Manual Correspondence’ markers. For how to do this follow TCM1000136
complete the ‘Amend Finish’ screen, for how to do this follow TCM1000032
Note: The ‘Complex Case’ and ‘Manual Correspondence’ markers will not be set until you complete the ‘Amend Finish’ screen
go to Step 15
Step 15
Select the case you are working from the ‘Unprocessed Changes of Circs’ worklist with ‘COC’ in the ‘Change Details’ column, for how to do this follow TCM1000208
go to Step 16
Step 16
Note: Do not apply the Free Format note where there is a reported change of circumstances that is also on the Free Format note or another ‘Unprocessed Changes of Circs’ work lost item with a reason other than ‘COC’. Contact your TALLO for further advice.
Apply the ‘Free Format’, for how to do this follow TCM1000233
Note: You may need to repeat this step as there may be more than one ‘Free Format’ which has generated an ‘Unprocessed Changes of Circs’ work list item with the reason ‘COC’
go to Step 17
Step 17
When you have applied the ‘Free Format’, you will be taken back to the ‘Maintain Worklist’ screen. Check if the ‘Unprocessed Changes of Circs’ work list item with ‘COC’ in the ‘Change Details’ column has been deleted, for how to do this follow TCM1000208
If the ‘Unprocessed Changes of Circs’ work list item with ‘COC’ in the ‘Change Details’ column has been deleted, go to Step 18
If the ‘Unprocessed Changes of Circs’ work list item with ‘COC’ in the ‘Change Details’ column has not been deleted
delete the ‘Unprocessed Changes of Circs’ work list item with ‘COC’ in the ‘Change Details’ column, for how to do this follow TCM1000160
go to Step 18
Step 18
Check if an award version has been created which has a payment schedule, for how to do this follow TCM1000373
Note: The Tax Credits computer can take up to 48 hours for the payment schedule to be set up. During this time you must check regularly to determine if a payment schedule has been set up.
If an award version has been created that has a payment schedule set up
make a note of any payments that have been issued, for how to do this follow TCM1000312
go to Step 19
If an award version has been created that has no payment schedule set up, go to Step 19
Step 19
The Tax Credits computer can take up to 48 hours for the payment schedule to be set up. During this time you must check regularly to determine if a payment schedule has been set up.
Where necessary do not refer the case to your TALLO without first allowing 48 hours for the payment to be set up.
Apply the workaround to prompt a payment schedule, for how to do this follow TCM1000372
complete the ‘Amend Finish’ screen, for how to do this follow TCM1000032
Note: A payment schedule will not be prompted until you complete the ‘Amend Finish’ screen.
If a payment schedule has been set up after applying the workaround
make a note if any payments have been made, for how to do this follow TCM1000312
go to Step 20
If a payment schedule has not been set up after applying the workaround, contact your TALLO for advice.
Note: Do not refer to your TALLO without first allowing 48 hours for the payment schedule to be set up.
Step 20
suspend the payments, for how to do this follow TCM1000232
This will create a ‘Suspended Payments (Payments)’ worklist item, the payments must be suspended for each customer.
transfer the ‘Suspended Payments (Payments)’ work list item to your MU, for how to do this follow TCM1000023
set an action date of 180 days in the future on the ‘Suspended Payments (Payments)’ work list item, for how to do this follow TCM1000008
update the manual file with the action you have taken
update household notes with the message II10 from TCM0160040, for how to do this follow TCM1000001
go to Step 21
Step 21
Check if any payments have been made to the customer, for how to do this follow TCM1000312
If payments have not been made to the customer, go to Step 23
If giro payments have been made to the customer
make a note of the total net amount paid on form TC648
go to Step 23
If BACS payments have been issued to the customer
contact the Bank Liaison Team to recall the payments, for how to do this follow TCM1000134
go to Step 22
Step 22
If the BACS payments could not be recalled
make a note of the net amount paid on the form TC648, for how to do this follow TCM1000312
go to Step 23
If the BACS payments could be recalled, go to Step 23
Step 23
Calculate the customers supplement payment using the family benefit rates and information provided by the EU Member State
Follow the guidance in ‘How to calculate a supplement for EEA customers with abroad involvement.
Note: Until this guidance is published, refer to your TALLO for advice
Note: If the period from the start date of the claim to today’s date has passed 5 April, then you will need a separate SEES calculation for each year, for how to do this follow TCM1000089.
update household notes with the message II18 from TCM0160040, for how to do this follow TCM1000001
go to Step 24
Step 24
Complete the appropriate payment details forms and pass them to your manager for checking
Note: You will need to complete a ‘Manual Calculation Sheet’ for each tax year you have calculated CTC entitlement for.
Note: If the customer has already received payments for the award period, make sure you adjust the yearly award by the amount of payments already issued
go to Step 25
Step 25
Once the appropriate payment details forms have been passed as correct by your manager, go to Step 26
Step 26
Using the information on the form TC648 and ‘Manual Calculation Sheet’, complete a TC602 manual award notice for the CTC award, for how to do this follow TCM1000310
Note: Where the period from the start date of the claim to today’s date has passed 5 April you will need to issue a TC602 manual award notice for each tax year.
update household notes with the message II47 from TCM0160040. Make sure you select the ‘Retained’ checkbox, for how to do this follow TCM1000001.
send the appropriate payment details forms to the Manual Payments Team
pass the files to Renewals Team
no further action