S19 – Priority 1 Or Mismatch Team Change Of Circumstances (AG)

 

To deal with specific S19 changes, consider steps 1 to 10 below. The guide is presented as follows

Initial actionSteps 1 - 4
Check S18 decisionStep 5
Check Household NotesStep 6
Check Enquiry WindowStep 7
Issue S19 Voluntary Disclosure letterStep 8
Apply the changesStep 9
Enquiry Window closedStep 10

Go to top of page  Initial action
 
1If the change relates to
  • Current year (CY)
Or
  • An unfinalised previous year (PY), apply the change. Follow the appropriate guidance
Otherwise
  • Go to step 2
2If the change relates to a
  • Claimant or child’s date of birth, go to step 3
     
  • Change of gender, go to step 4
     
  • Claimant or child’s date of death, go to step 5
3Use the SEES Tax Credit Entitlement Calculator to establish if the change to the date of birth effects the claimant’s entitlement. To do this
  • Enter the change(s) in the SEES Tax Credit Entitlement Calculator to calculate an adjusted PY award
     
  • Print a copy and retain
     
  • Has the change resulted in an adjusted PY award
  • No, go to step 4
     
  • Yes, go to step 5
4Use Function AMEND APPLICATION selecting the ‘Correction’ option
  • Select ‘Household’ on the toolbar menu
     
  • Select ‘Details’ from the options available. You will be taken to the Household Details screen
     
  • Place a tick in the Manual Correspondence checkbox
     
  • Click on the [OK] button
  • If there are any further changes. Follow the appropriate guidance in Changes
     
  • If there are no other changes
  • Use Function MAINTAIN HOUSEHOLD NOTES to record the following, as appropriate
‘TCMZ – Manual correspondence marker added for PY (insert name) date of birth change’

Or

‘TCMZ – Manual correspondence marker added for gender change’

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
  • Take no further action

Go to top of page  Check S18 decision
 
5Follow the guidance in Establish If A Change Can Be Made from step 6 onwards
  • If the change cannot be applied, go to step 6 in this guidance

Go to top of page  Check Household Notes
 
6Use Function VIEW HOUSEHOLD NOTES
  • If any of the following messages have been entered, go to step 10
  • ‘ UZ06 - Enquiry Closed’
     
  • ‘ UZ07 - Examination Closed’
     
  • ‘ UZ08 - Enquiry Settled’
     
  • ‘ UZ09 - Enquiry closed and settled’
     
  • ‘ UZ10 - Compliance Amendment’
     
  • ‘ UZ21 - Enquiry closed - No amendments must be made to final act years without consultation with CCO (name/office/number)’
     
  • ‘ UZ22 - Examination closed (name/office/number)’
     
  • ‘ UZ25 - Local compliance enquiry completed (DD/MM/YY)’
     
  • ‘ UZ58 - SDE Enq complete Clmt agrees. System updated & closure letter issued’
     
  • ‘ UZ59 - SDE Enq complete Clmt disagrees. System updated & closure letter issued’
Or
  • ‘ UZ60 - SDE Enq complete - no reply from clmt. System updated & closure letter issued’
  • If the following message has been entered
‘ UZ02 - Enquiry opened, displays’
  • Contact the Compliance Officer to establish whether you can continue with your action
Then, if you can continue
  • Go to step 7
  • If none of the above messages have been entered, go to step 7

Go to top of page  Check Enquiry Window
 
7Note: There is a time limit between which an S19 Enquiry can be opened and closed This time limit is known as the Enquiry Window. Once an Enquiry Window is closed it is not legally possible to open an Enquiry
  • For most cases the Enquiry Window will close 1 year after the 1st Specified Date (1SD)For example
For 2005-2006 the Enquiry Window closed on 31 August 2007

For 2006-2007 the Enquiry Window closes on 31 July 2008
  • The exception to this is where the claimant gave an estimated income figure to finalise their claim by the 1SD. These can be identified because the Award Status field on the Award screen in Function VIEW AWARD will show ‘Final Est’. In these cases the Enquiry Window remains open until a year after the 2nd Specified Date (2SD). For example
For 2005-2006 the Enquiry Window closes on 31 January 2008

For 2006-2007 the Enquiry Window closes on 31 January 2009

The Enquiry Window must be treated differently if for some reason the specified date was extended, for example if the Annual Declaration had been issued late. The Enquiry Window would then close one year following the new specified date

For more information on Enquiry Windows with regard to self employed cases, see the Claimant Compliance Manual, section 12610
Check whether the Enquiry Window is still open for the year the change is to be made
  • If the Enquiry Window is still open, go to step 8
     
  • If the Enquiry Window has closed, go to step 10

Go to top of page  Issue S19 Voluntary Disclosure letter
 
8Issue the S19 Voluntary Disclosure letter to the claimant or their appropriate representative
  • Use Function MAINTAIN HOUSEHOLD NOTES to record the following
‘ NP13 - Opening Enquiry letter issued, date PID number and telephone number’

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
  • Set a clerical BF for 7 days in the future
Note: The department is legally obliged to give the claimant at least 7 days before applying the change. If you need to make further enquiries, for instance to establish who the executor or next of kin is, make the appropriate enquiries, but do not apply the changes before the 7 day BF date

Then, once the BF date has expired
  • Go to step 9

Go to top of page  Apply the changes
 
9Apply the changes. Follow the appropriate guidance
  • Use Function MAINTAIN HOUSEHOLD NOTES to record the following
‘ NP14 - Enquiry action complete’

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

Go to top of page  Enquiry Window closed
 
10Send an e mail to Benefits and Credits (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Give the e mail a title of ‘S19 Window closed’
     
  • Enter the following details on the e mail
  • The effective date of the tax credits claim
     
  • The decision on the tax credits award
     
  • The details of the change
     
  • When the claimant or their representative originally notified HM Revenue & Customs of the change
Then
  • Complete form TC648 with the claimant’s details
     
  • Put a note on top of the form TC648 stating ‘Cannot amend S18 decision refer to B&C Team’
     
  • Set a clerical BF date
     
  • Use Function MAINTAIN HOUSEHOLD NOTES to record the following
‘ NX07 - Cannot amend S18 decision refer to B&C team’

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 
  • Await further guidance from Benefits and Credits

 

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