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TCM1000394 | How to complete the post award subject to immigration control case calculation sheet

From HM Revenue & Customs · Tax Credits Manual

Version 1.0

Changes to previous version - new guidance.

Step 1

Before you start, make sure there aren’t any entries on the STIC calculation sheet.

If any of the fields are already populated

  • select the ‘Clear All Data’ button on the STIC calculation sheet

  • go to Step 2.

If all the fields are blank, go to Step 2.

Step 2

Enter the following on the STIC calculation sheet

  • customer 1’s name and NINO

  • customer 2’s name and NINO

  • for A, the relevant period for which the second adult element is to be removed

Note: As the earliest effective date of the change is 06/04/2010, the ‘from date’ for the relevant period cannot be prior to this.

  • for B, the full WTC award amount including the second adult element payable in the relevant period (£)

  • for C, total WTC system and manual payments issued prior to the payment suspension being set (£)

Note: If the tax credits computer shows an amount recovered in the ‘View Award Period Summary’ screen, add this onto the amount issued at C.

  • for D, the total WTC entitlement excluding the second adult element payable in the relevant period calculated using the SEES Tax Credits Entitlement Calculator (£)

Note: When calculating entitlement using SEES, include any outstanding change of circumstances that haven’t yet been applied on the tax credits computer which affect the award amount.

Step 3

Obtain the relevant information from fields E, F and G which will be automatically calculated

  • E is the offset amount - which is the total WTC that has been correctly paid in the relevant period

  • F is the total WTC amount that has been overpaid due to including the second adult element

Note: Follow the guidance in TCM0224280 to determine recoverability of any overpayment.

  • G is the total WTC still to be paid in the remaining entitlement period.