Manual Payment (Introduction)

Manual payments are made by cashcheque. These are issued to the claimant by Tax Credit Office (TCO) directly using Function USER REQUESTED PAYMENT, Enquiry Centres or by Revenue Finance, Worthing.

Manual payments can be used, for example

• To replace a failed tax credits payment when the claimant has not received a payment

Or

• To make a payment to a claimant when the payment cannot be made by the computer automatically

Where a manual payment cannot be made by the TCO computer, that payment request must be made using a screen based form R92TC.