Secondary Hardship Referral Received By TCO - For Cases Automatically Restricted After 29/06/07 (AG)

To deal with a referral form or a request for secondary hardship, consider steps 1 - 10 below. The guide is presented as follows

Initial actionStep 1
Trace the claimSteps 2 - 5
Explain recovery rates to the claimantStep 6
Refer to DMBSteps 7 - 8
Update Household NotesStep 9
Secondary hardship declinedStep 1 0


Go to top of page  Initial action

1If you have received
  • A letter from a claimant stating they are still unhappy with their rate of recovery and this is causing them hardship, go to step 2
  • A form TC648 from a Contact Centre stating that an DMB referral is not required as there is insufficient evidence of exceptional circumstances, go to step 10
  • A Secondary Hardship WAM referral form from a Contact Centre, go to step 7
  • A form TC871 which is marked 'Exceptional Personal Circumstances' and has a form TC648 attached with details of the exceptional circumstances listed, go to step 7
  • A DMB referral form TC871 marked 'Existing Case - for Review' by Taxpost, go to step 7
  • A DMB referral form TC871 from either TCO Customer Support Unit (CSU), TCO Director’s Complaint Team (DCT), TCO Appeals Team, TCO MP Hotline or Enquiry Centre (via Taxpost), go to step 7
  • If you have been referred to this guidance from the Manually Adjusting Payments To Avoid Hardship guidance, go to step 6

Go to top of page  Trace the claim

2Use Function VIEW AWARD to trace the claim
  • Enter the claimant's NINO in the Key Entry Data screen
  • Click on the [OK] button

Then

  • Go to step 3
3Take one of the following actions
  • If the message ‘You are not authorised to access this case, please refer to the appropriate MU’ is displayed, go to step 5
  • If the message ‘You are not authorised to access this case, please refer to the appropriate Security Liaison Unit’ is displayed, go to step 5
  • If there is no trace, check that you have entered the correct NINO. Go to step 4
  • If you trace the claimant, go to step 6
4If
  • You are unable to obtain the information you have requested from the claimant
  • Take no further action
5If you are not authorised to access the case

When you have completed this action

  • Contact the claimant and advise them to contact the office identified on their award notice
  • If the claimant does not have the award notice to hand provide them with the appropriate telephone number (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Then

  • Take no further action

Go to top of page  Explain recovery rates to the claimant

6The claimant will state that they are suffering hardship because of either an in year adjustment , cross year recovery or a combination of both
  • If the claimant is happy with the explanation, go to step 9
  • If the claimant is unhappy with the explanation, and still claims hardship
  • End the call informing the claimant that you will ask your manager to consider the exceptional circumstances and that they will be contacted within 10 working days

Note: If you cannot contact the claimant by telephone, issue the letter TC870

Then

  • Go to step 7

Go to top of page  Refer to DMB

7Refer the case to DMB for consideration

If the referral is from

  • The MPs Hotline or DCT, mark the form TC871 at the top of it in red pen ‘Complaint Case’
  • Ensure the form TC871 is fully completed

Then

  • Go to step 9
  • A Contact Centre, CSU, TCO Appeals or an Enquiry Centre

Then

  • Go to step 8
  • A form TC871 which is marked 'Exceptional Personal Circumstances' or ‘Existing Case - For Review’
  • Ensure the form TC871 is fully completed

Then

  • Go to step 8
  • A claimant in writing
  • Fully complete the form TC871

Then

  • Go to step 8

Note: When you have sent the e-mail, you must delete the e-mail from all your e-mail folders, including the deleted items folder. This is to ensure that HMRC complies with the Data Protection Act requirements
 

8Securely attach copies of all correspondence or additional evidence to support the claimant’s hardship to the form TC871 ensuring you tick the box to indicate that the relevant papers are attached
  • Send the documents to DMB using Taxpost Direct (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Then

  • Go to step 9

Go to top of page  Update household notes

9Use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Payments’ category to record the action you have taken
  • If the case has been referred to DMB and the referral came from the MP Hotline or DCT team, enter the following

'TCMZ Secondary Hardship referral sent to DMB via email'

  • If the case has been referred to DMB and the referral was marked 'Exceptional Personal Circumstances', enter the following

‘TCMZ Secondary Hardship referral sent to DMB via Taxpost for consideration of exceptional personal circs’

  • If the case has been referred to DMB and the referral was marked ‘Existing Case - For review’, enter the following

‘TCMZ Secondary Hardship referral sent to DMB via Taxpost, existing case for review’

  • If the referral came from any other source, enter the following

’TCMZ Secondary Hardship referral sent to DMB via Taxpost’

  • If the case has not been referred to DMB and the manager declined the hardship, enter the following

’PM07 - Secondary Hardship declined by DMB. Letter issued’

  • If the claimant is happy with the explanation of recovery rates, enter the following

’TCMZ Secondary Hardship declined - (insert name of claimant) happy with recovery rates’

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, once the relevant note has been entered

  • If the case has been referred to DMB, BF all the case papers and take no further action until DMB reply


Go to top of page   Secondary hardship declined

1 0Complete and send form TC873 to the claimant
  • Use Function MAINTAIN HOUSEHOLD NOTES and select the ‘Payments’ category 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



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