Death Of A Claimant Action On Priority 1 Team (AG)

• No tax credit claim has been made, go to step 14

Otherwise, if

• The death relates to

• Current year (CY) or an unfinalised award, go to step 2
   
• Finalised previous year (PY) follow the guidance in S19 – Priority 1 Or Mismatch Team Change Of Circumstances
   
• Finalised previous year minus 1(PY-1) or earlier follow the guidance in PY-1 changes: Consider PY-1 Or Earlier Changes

Then

• If you can continue to process the claim, go to step 3

• For Compliance activity

• If there is Compliance activity, follow the guidance in Identifying Compliance Activity

• For identity fraud, follow the guidance in Identity Fraud
   
• For any entries in the Application Notes field in Function CAPTURE APPLICATION, or Function MAINTAIN HOUSEHOLD NOTES to see if the claim is a Complex Case

• If the claim is a Complex Case

• Use Function VIEW APPLICATION to check if the Complex Case signal has been set
   
• If it has been set, refer the claim to the European Economic Area (EEA) Team (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• If the claim is not a Complex Case, continue with this step

• If the claim is being dealt with by the Tax Credits Quality Assurance Team (formerly known as Service Accuracy Monitoring Team (SAMT))

• If there is an entry, contact the team (This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)to see whether you can continue to process the claim
   
• If there is not, continue with this step

• If there are any messages that may affect the action you are going to take

• If there are any messages, take the appropriate action as specified in the message. For example, ‘Do not update the address’ from the Internal Governance (Criminal Investigations) Corrections Team (formerly BIO Corrections Team)
   
• If there are no messages, continue with this step

• If you are dealing with a claim form, follow the guidance in Capturing A New Claim

1. If you are dealing with a claim form marked ‘Priority 1 Team’ in red, ensure the claim is back dated to the day after the claimants date of death
   
   
2. If you are dealing with a claim form that has not been issued by the Priority 1 Team, you must confirm the date the claimant became responsible for the child(ren) and back date as appropriate. You must also ensure that appropriate action has been taken on the deceased persons tax credits claim

• Date of death (this can be obtained from DWP Data system (ADD) or Child Benefit On Line (CBOL))
   
• Name of executor, next of kin, personal representative or guardian
   
• Copy of deceased’s Will to verify identity of executor, next of kin, personal representative or guardian (if appropriate)
   
• If a single person claim - bank account details of where any outstanding monies which are due can be paid

Note: If a letter from a solicitor is received confirming that they or a named person are the executor for the deceased you will not need to request a copy of the Will

• If you have been provided with all the information, go to step 7
   
• If you have not been provided with all the information, go to step 4

• If you obtain the missing information, go to step 7
   
• If you are unable to contact the claimant by telephone

• Complete a form TC661 or free format letter (as appropriate) and send it to the surviving partner, executor, next of kin, personal representative or guardian for the missing information
   
• Put the deceased marker on the claim to ensure no overpayments occur

Notes:

1. If the executor, next of kin, personal representative or guardian has not included their address a letter should be sent to the deceased claimant’s address marked c/o The Executor, for (name of deceased)
    
2. If a single claim and the executor, next of kin, personal representative or guardian is not known a letter should be sent to the deceased claimant’s address marked c/o The Executor, for (name of deceased) asking them to confirm who is dealing with the estate and any missing information

Then, if the claim is

• Pre award, use Function CAPTURE APPLICATION and go to the Summary Information screen to record the action you have taken in Application Notes field
   
• Post Award, use Function MAINTAIN HOUSEHOLD NOTES to record the action you have taken

Notes:

You must follow the guidance in How To Correctly Complete Application And Household Notes when you record the note

And also

Follow the guidance in Maintain Household Notes

Then

• Go to step 5

• The missing information has been obtained, go to step 7
   
• The missing information has not obtained by the end of the normal reminder cycle and the claim is

• Post award, go to step 6
   
• Pre award, use Function CAPTURE APPLICATION and go to the Summary Information screen to record that the information has not been provided in the Application Notes field

Then

• If the claim goes straight to award, access the ‘Unprocessed Change of Circumstances’ Work List to apply the change and then, go to step 6
   
• If the claim does not go straight to award
   
• Check for verification failures
   
• Use Function APPLICATION and select Manage Verification Failure from the drop down list
   
• If there is a verification failure 1b then complete form TC648 and send it to Compliance and continue with this guidance
   
• If there are any high risk verification failures follow the relevant guidance in the manual to clear the failure

Once the claim status is award or award issued (i.e post award)

• Go to step 6

• Household End the claim on the date of the last BF or if a date of death is given input this date
   
• Use Function MAINTAIN HOUSEHOLD NOTES to record that the missing information has not been provided

Then

• Take no further action

• No, go to step 8
   
• Yes

Is this a joint claim

• Yes, go to step 9
   
• No

• Use Function AMEND APPLICATION, selecting the Change of Circumstances option
   
• Go to the Appointee screen and enter the details of the executor, next of kin, personal representative or guardian in the appropriate appointee fields

Note: If the [OK] button is not available, make the changes on this screen, go to another screen and select the [OK] button on that screen

Then

• Use Function CAPTURE APPLICATION and go to the Summary Information screen to record the action you have taken in the Application Notes field
   
• Go to step 10

• Yes, go to step 10
   
• No

• Use Function AMEND APPLICATION, selecting the Change of Circumstances option
   
• Go to the Appointee screen and enter the details of the executor, next of kin, personal representative or guardian in the appropriate appointee fields

Note: If the [OK] button is not available, make the changes on this screen, go to another screen and select the [OK] button on that screen

• Use Function MAINTAIN Household NOTES to record the action you have taken

Then

• Go to step 10

• Enter the claimant’s NINO
   
• Select the [ALL] checkbox
   
• Select the [OK] button. This will take you to the Free Format screen. Enter the following details

• Name of deceased
   
• Date of death
   
• Source of information
   
• Executor details (if appropriate)
   
• Enter a note to state that ‘All worklist entries are to be dealt with by the Priority 1 Team only’

• If the claim goes straight to award, access the ‘Unprocessed Change of Circumstances’ Work List to apply the change and go to step 10
   
• If the claim does not go straight to award

• Check for verification failures
   
• Use Function APPLICATION and select Manage Verification Failure from the drop down list
   
• If there is a verification failure 1b then complete form TC648 and send it to Compliance and continue with this guidance
   
• If there are any high risk verification failures follow the relevant guidance in the manual to clear the failure

Then

• Go to step 10

• Use Function AMEND APPLICATION select the Change of Circumstances option
   
• Enter the claimant’s NINO
   
• Select the [ALL] checkbox
   
• Select the [OK] button
   
• Go to the Applicant Details screen of the claimant who has died
   
• Enter the date of death of the claimant in the Date of Death field
   
• Ensure a tick appears in the Deceased checkbox

Note: If there is no tick, select the Deceased checkbox, then a tick will be shown

• If a child[ren] is present on the claim

• Select ‘Child’ screen from the toolbar menu
   
• Select the child[ren] names
   
• Enter the date of death of the claimant in the responsibility end date field for each child
   
• Select the [OK] button

Then

• Select the work details screen for the deceased claimant
   
• Enter the date the job ended in the Hours Worked End Date field and in the Main (or Self Employed) Employment Details End Date field
   
• Delete the number of jobs, in the Number Of Paid Jobs field
   
• Select ‘Household’ from the toolbar menu
   
• Select ‘Details’ from the options available. The Household End Date screen will display
   
• Enter the date of the claimant’s death in the Household End Date field
   
• Select ‘Death of an Applicant’ from the Household End Reason drop down menu
   
• Select the Manual Correspondence checkbox
   
• Select the [OK] button
   
• Go to step 11

• If no child[ren] is present on the claim

• Select the work details screen for the deceased claimant
   
• Enter the date the job ended in the Hours Worked End Date field and in the Main (or Self Employed) Employment Details End Date field
   
• Delete the number of jobs, in the Number Of Paid Jobs field
   
• Select ‘Household’ from the toolbar menu
   
• Select ‘Details’ from the options available. The Household End Date screen will display
   
• Enter the date of the claimant’s death in the Household End Date field
   
• Select ‘Death of an Applicant’ from the Household End Reason drop down menu
   
• Select the Manual Correspondence checkbox
   
• Select the [OK] button
   
• Go to step 11

• Enter the date the notification of the change was received
   
• Enter the source of the change
   
• Indicate whether or not the notification of change was signed
   
• Enter the reason for the change as ‘Change of Circumstances’
   
• Click on the [OK] button

• If the message ‘S18 Refinalisation Rules – Potential inappropriate refinalisation for CCYY–CCYY. If you have the authority to refinalise under S19, S20 or S21 of the Tax Credit Act 2002 or due to an appeal decision. Press OK to process the change or Cancel’ displays

• The changes you are making will re-finalise the claim, follow the guidance in Establish If A Change Can Be Made before making any changes

Then, if you can make the change

• Click on the [OK] button on the message
   
• Go to step 12

• If the message ‘S18 Refinalisation Rules – Actual Income for CCYY-CCYY is required. This change will not be accepted’ displays

• You will not be able to make the change because the PY actual income is required, follow the guidance in Establish If A Change Can Be Made before making any changes

Then, if you can make the change

• Click on the [OK] button on the message
   
• Go to step 12

• If the message ‘S18 Refinalisation Rules – You do not have the authority to refinalise CCYY-CCYY. This change will not be accepted. Please refer to the appropriate team’ displays

• The changes you are making will refinalise the claim
   
• Click on the [Cancel] button. You will be taken to the Amend Application Details screen
   
• Click on the [Cancel] button
   
• When the message ‘All changes to the application will be lost for this session, do you wish to proceed?’ displays, click on the [Yes] button
   
• Pass the case to a Level 2 User or your manager. For more information on Level 1 and Level 2 users, see Level 1 and Level 2 User Roles
   
• Take no further action

• If none of the above messages display, go to step 12

• Go to step 13

Otherwise

• Use Function MAINTAIN HOUSEHOLD NOTES to record the action you have taken
   
• Take no further action

• Remaining claimant

Or

• Executor, next of kin, personal representative or guardian who are taking responsibility for any children
   
• Write to the them using the free format letter and invite them to make a fresh claim and also tell them that we will be contacting them again later to finalise the previous award
   
• Ask them to attach a note to the back of the claim requesting backdating to the day after date of death of the claimant. Follow the guidance in Invite Fresh Claim

Notes:

1. Before issuing claim form, clearly mark the front of the claim form ‘Priority 1’ in red ink
    
2. If the executor, next of kin, personal representative or guardian requests a claim pack but does not include their address or telephone number. A claim pack should be sent to the deceased claimant’s address marked C/O The Executor, Next of Kin, Personal Representative or Guardian for the deceased

Then

• Go to step 14

• In CBOL, use CB0006 (dialogue 6)
   
• Enter the claimant NINO

Note: You may have to enter the surviving partner’s NINO, if applicable

• Press (Enter) on your keyboard

Then

• Go to step 15

• Is shown, go to step 16
   
• Is not shown, then click on the CBIX icon on your desktop

• If the Child Benefit reference number is traced, go to step 16
   
• If there is no trace of the Child Benefit reference number, go to step 19

• Enter the Child Benefit reference number
   
• Press F4 on your keyboard to access the Child Details screen
   
• Check that a Child Benefit claim has been made

• If a Child Benefit claim has been made, go to step 17
   
• If no Child Benefit claim has been made, take no further action
   
• If no Child Benefit and no tax credits claim has been made, then no NTC computer action required, take no further action

• Open, go to step 18
   
• Closed

• Return to the CBOL menu page and access CB0003 (dialogue 3)
   
• Enter the Child Benefit reference number
   
• Enter 2 in the transaction number and press enter

Note : This will set the correspondence indicator for CBOL

Then

• Go to step 18

• Any action taken on CBOL system
   
• Name of the person notifying the death
   
• The executor, guardian or surviving partner details
   
• The name of the deceased claimant
   
• The name of the person who is to claim for the child(ren), if known
   
• State that no claim pack for Child Benefit has been issued

And

• The date of death of the claimant

Then

• Save the form TC649A on your desktop
   
• From the Start menu open a standard e-form WAM referral
   
• Enter the claimant’s surname in both Taxpayer fields
   
• Select ‘Other’ from the Work Area field
   
• Enter the Child Benefit reference number
   
• Enter the claimants NINO in the NINO field
   
• Click on [Attachment] on the e-form
   
• In the Add Attachment box, select ‘Look In’ [Desktop]
   
• Select the form TC649A on your desktop to highlight it
   
• Select [Open]. The attachment will appear on the e-form template
   
• Select [To] on the e-form template
   
• Select ‘Child Benefit Office – WAM’ from the Office WAM box
   
• Select [OK]
   
• Select [Send]. The WAM referral will be issued to CBO

Then

• Go to step 19

1. If it is a single claimant that is deceased, in order to finalise the claim you can accept the signature of an executor, next of kin, personal representative or guardian
    
2. If you are dealing with a surviving partner of a two claimant claim, in order to finalise the claim you can accept the signature and information from the surviving partner. If the surviving partner has not signed for the deceased claimant’s information you do not need to return the enquiry. You can accept the empty signature box on the enquiry when repairing the Annual Declaration details
    
3. If you are dealing with a two claimant claim where both of them are deceased, in order to finalise the claim you can accept a signature and any information from the personal representative of either claimants. Two signatures are not required
    
4. Not dealing with any of the above, take no further action

If you are

• Dealing with the return of either a form TC603D or a form TC603D2 and the details have not yet been captured. Follow the guidance in Manually Capture Annual Declaration
   
• Dealing with the return of form TC603D or TC603D2 and the claim has been system finalised. Follow the guidance in Restore A Terminated Renewal
   
• Dealing with an ‘Unprocessed S17’ Work List item. Follow the appropriate ‘Unprocessed S17’ Work List guidance for the failure reason shown
   
• Dealing with an ‘Unfinalised S17’ Work List item. Follow the appropriate ‘Unfinalised S17’ Work List guidance for the failure reason shown