TCM1000524 | How to determine the category of the award for MAPTH
From HM Revenue & Customs · Tax Credits Manual
Step 1
On the ‘Function Menu’
select ‘Award’ on the toolbar
select ‘View’ from the options available. You will be taken to the ‘Key Entry Data - Applicant’ screen
enter the customer’s NINO
select ‘OK’. You will be taken to the ‘Award summary’ screen.
If ‘Working Tax Credit’ is available for selection in the ‘Tax credit type’ field, go to Step 2.
If ‘Working Tax Credit’ isn’t available for selection in the ‘Tax credit type’ field, go to Step 3.
Step 2
Check the work element
select ‘View Calculation’, you will be taken to the ‘View taper calculations’ screen
note if the total household income is £20,000 or below, or above £20,000
select ‘Working tax credit’ in the ‘Tax credit type’ field
select ‘View taper calcs’, you will be taken to the ‘View taper calculations’ screen
select the entitlement period in the top box that the hardship claim falls under
check the ‘Taper amount’ column in the bottom box.
If there isn’t an amount in the ‘Taper amount column’ for the work element
the customer is in receipt of maximum WTC
this is a category A award
return to the guidance you were following.
If there is an amount in the ‘Taper amount column’ for the work element
the customer isn’t in receipt of maximum WTC
if the total household income was £20,000 or below
this is a category B award
if the total household income was above £20,000
this is a category C award
return to the guidance you were following.
Step 3
Check the child element
select ‘Child Tax Credit’ in the ‘Tax credit type’ field
note if the total household income is £20,000 or below, or above £20,000
select ‘View taper calcs’, you will be taken to the ‘View taper calculations’ screen
select the entitlement period in the top box that the hardship claim falls under
check the taper amount in the bottom box.
If there isn’t an amount in the ‘Taper amount column’ for the child element
the customer is in receipt of maximum CTC
this is a category A award
return to the guidance you were following.
If there is an amount in the ‘Taper amount column’ for the child element
the customer isn’t in receipt of maximum CTC
if the total household income was £20,000 or below
this is a category B award
if the household income was above £20,000
this is a category C award
return to the guidance you were following.
If the customer is receiving the family element only
this is a category D award
return to the guidance you were following.
If the customer is receiving a nil award because they have received all payments due to them in the year
this is a category E award
return to the guidance you were following.