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Contents

Official guidance
Tax Credits Manual

TCM0322000 · Extra information: miscellaneous information

  • TCM0322010 · Extra information - miscellaneous information: Acceptable match table
  • TCM0322015 · Extra information - miscellaneous information: Additional child questions
  • TCM0322017 · Extra information - miscellaneous information: Additional child questions helpsheet
  • TCM0322020 · Extra information - miscellaneous information: Adjust the award reminder cycle
  • TCM0322040 · Extra information - miscellaneous information: Alternative currency
  • TCM0322060 · Extra information - miscellaneous information: Amend Effective Date warning messages
  • TCM0322080 · Extra information - miscellaneous information: Applicant entitlement messages
  • TCM0322100 · Extra information - miscellaneous information: Applicant Failed Payment examples
  • TCM0322120 · Extra information - miscellaneous information: Change the reminder cycle
  • TCM0322140 · Extra information - miscellaneous information: Child entitlement messages
  • TCM0322150 · Extra information - miscellaneous information: Child responsibility questions
  • TCM0322170 · Extra information - miscellaneous information: Compulsory child questions
  • TCM0322175 · Extra information - miscellaneous information: Deductions from income
  • TCM0322180 · Extra information - miscellaneous information: Delay in processing a change of circumstances
  • TCM0322340 · Extra information - miscellaneous information: Establishing evidence of an earlier claim - example
  • TCM0322400 · Extra information - miscellaneous information: Incompatible helpcard
  • TCM0322410 · Extra information - miscellaneous information: Individual Voluntary Arrangement overpayment calculation - notes relating to example spreadsheet
  • TCM0322420 · Extra information - miscellaneous information: Issuing EForm 41A
  • TCM0322460 · Extra information - miscellaneous information: MU table
  • TCM0322470 · Extra information - miscellaneous information: Notional entitlement calculations examples
  • TCM0322475 · Extra information - miscellaneous information: Notional entitlement calculations - household breakdown cases reported late - examples
  • TCM0322480 · Extra information - miscellaneous information: Paragraphs for same sex couples
  • TCM0322520 · Extra information - miscellaneous information: Reconciliation details
  • TCM0322540 · Extra information - miscellaneous information: Record manual award for Complex cases - examples
  • TCM0322560 · Extra information - miscellaneous information: Return of valuable items
  • TCM0322580 · Extra information - miscellaneous information: Tax credits forms - retention periods
  • TCM0322600 · Extra information - miscellaneous information: Unprocessed S17 work list - late work item combinations
  • TCM0322620 · Extra information - miscellaneous information: Validate high value payments - examples
  • TCM0322640 · Extra information - miscellaneous information: When tax credits element eligibility can end
  • TCM0322680 · Extra information - miscellaneous information: Work history - examples
  1. Extra information: miscellaneous information: contents
  2. Extra information - miscellaneous information: Validate high value payments - examples

TCM0322620 | Extra information - miscellaneous information: Validate high value payments - examples

From HM Revenue & Customs · Tax Credits Manual

Overlapping awards may occur where, following an amendment,

  • the effective date of the claim is backdated to overlap with a previous award (Example 1)

or

  • an award has been re-instated or the period extended so that it overlaps with a subsequently-received claim’s award (Example 2).

Example 1

Claim 1 is made for a joint household that’s awarded from 09/05/2004 until the household ends on 05/10/2004.

Claim 2 is made for a single household and the effective date of claim is set as 06/10/2004 (the day after the previous household ended).

A change of circumstances is applied to claim 2 and History details for an entitlement element are entered with a start date of 30/09/2004, which is prior to 06/10/2004.

When the claim is recalculated, a new claim effective date is applied of 30/09/2004, which causes claim 1 and claim 2 to overlap.

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Example 2

Claim 1 is made for a joint household that is awarded from 09/05/2004 until the household ends on 05/10/2004.

Claim 2 is made for a single household and the effective date of claim is set as 06/10/2004 (the day after the previous household ended).

The household end date for claim 1 is removed either by an operator or due to a system problem.

Claim 1 is recalculated and payments are generated for the period from 09/05/2004 to 05/04/2005, creating an overlapping award with claim 2.

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