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TCM1000192 | How to complete an M1 referral form

From HM Revenue & Customs · Tax Credits Manual

Step 1 {#}

If you are dealing with an identity mismatch, go to Step 2.

If you are dealing with an incorrectly ended claim, go to Step 3.

Step 2 {#}

On the M1 referral form (Word 101KB).

  • complete the boxes at the top with your details

  • select the ‘Identity mismatch’ box under ‘Reason for Referral’

  • enter the customer’s details that are held on the tax credits computer in the boxes on the left hand side of the form

  • enter the customer’s details that have been provided by the customer or received from another source in the boxes on the right hand side of the form

  • enter any additional information, such as where the customer’s details came from, if not from the customer in the space provided at the bottom of the form

  • go to Step 4.

Step 3 {#}

On the M1 referral form

  • complete the boxes at the top with your details

  • select the ‘Incorrectly ended claim’ box under ‘Reason for Referral’

  • enter the customer’s details that are held on the tax credits computer in the boxes on the left hand side of the form

  • enter any customer’s details that have been provided by the customer or received from another source in the boxes on the right hand side of the form if these are different to the details on the tax credit computer

  • enter any additional information, such as where the customer’s details came from, if not from the customer in the space provided at the bottom of the form

  • go to Step 4.

Step 4 {#}

If you need to send a printed version of the M1 referral form

  • print off the M1 referral form

  • pass it to your Technical Advice Line Liaison Officer (TALLO) with any relevant documents

If you need to send an electronic version of the M1 referral form

  • e-mail the M1 referral form to your TALLO. Enter ‘M1 referral’ in the ‘Subject’ field

  • delete the e-mail from your ‘Sent Items’ folder

  • delete the e-mail again from your ‘Deleted Items’ folder

Note: you must make sure that there’s no trace of the e-mail left in any of your e-mail folders so that you comply with HMRC’s Data Protection Requirements.