Certificate Of Debt Received (AG)

• England, Wales and Northern Ireland requesting you to complete the total amount of tax credits overpaid, go to step 2

• Scotland requesting you to complete the total amount of tax credits overpaid, go to step 2

• England, Wales and Northern Ireland requesting you to complete the total amount of tax credits overpaid and that interest is chargeable on the overpayment, go to step 13

• Scotland requesting you to complete the total amount of tax credits overpaid and that interest is chargeable on the overpayment, go to step 13

• Enter the claimants NINO in the Key Entry Data screen

• Select the All checkbox

And

• Click on the [OK] button

• If you are taken to the Select Award screen

• Click on the latest award version to highlight it

Note: If a Statement of Account (SOA) has been issued on the latest award version, click on the next award version instead

• Click on the [OK] button. You will be taken to the Award Summary screen

Then

• Go to step 3

• If you are taken straight to the Award Summary screen, go to step 3

• In a single claimant claim, if the RLS checkbox is ticked for claimant 1, go to step 10
   
• In a single claimant claim, if the RLS checkbox is not ticked for claimant 1, go to step 4
   
• In a joint claim, if the RLS checkbox is not ticked for claimant 1 and claimant 2, go to step 4
   
• In a joint claim, if the RLS checkbox is ticked for claimant 1 and claimant 2, go to step 10
   
• In a joint claim, if the RLS checkbox is ticked for either claimant 1 or claimant 2 but is not ticked for both of them, go to step 4

• Enter the claimants NINO in the Key Entry Data screen

• Select the All checkbox

And

• Click on the [OK] button

• If you are taken to the Select Application Version screen

• Click on the award relating to the year on the Certificate of Debt to highlight it

• Click on the latest award version to highlight it

• Click on the [OK] button. You will be taken to the Application Summary screen

Then

• Go to step 5

• If you are taken straight to the Application Summary screen, go to step 5

• If a message displays stating that the claim is ‘Under Appeal’, record the details on form TC648 and then go to step 7

• If no message displays, go to step 6

• Enter the claimant’s NINO in the Key Entry Data screen

• Select the All checkbox

And

• Click on the [OK] button

Note: If you are taken to the Select Household screen, click on the appropriate household relating to the tax year on the Certificate of Debt to highlight it and then click on the [OK] button

Then

• Check whether there is an entry that indicates the claimant is disputing the overpayment stated on their Finalised Award Notice and that the dispute is still outstanding

• If there is an entry that indicates a dispute is outstanding, record the details on form TC648 and then go to step 7

• If there is no entry that indicates a dispute is outstanding, go to step 7

• Enter the claimants NINO in the Key Entry Data screen

• Select the All checkbox

And

• Click on the [OK] button

• If you are taken to the Select Award screen

• Click on the latest award version relating to the tax year on the Certificate of Debt to highlight it

• Click on the [OK] button. You will be taken to the View Overpayment screen

Then

• Go to step 8

• If you are taken straight to the View Overpayment screen, go to step 8

• Make a note on form TC648 of any overpayment amount shown in the Original Amount field

Note: If the case is a Complex Case, you must contact the European Economic Area (EEA) Team to confirm the overpayment amount as in these cases the overpayment may be greater than the figure shown on the computer

Then

• Go to step 9

• If you recorded details of an appeal or a dispute on form TC648, go to step 10
   
• If you did not record details of an appeal or a dispute on form TC648, go to step 11

• There is an ongoing appeal or dispute on the claim, telephone the Debt Management Office and inform them that there is an appeal or a dispute, whichever is appropriate, ongoing on the claim. If the Debt Management Office tell you to

• Complete the Certificate of Debt, go to step 11

• Ignore the Certificate of Debt received, record this on form TC648 and then go to step 14

• The latest award version has the RLS checkbox ticked for claimant 1 and claimant 2, where appropriate

• Inform the Debt Management Office that the address is RLS and the claimant and partner, if appropriate, has not received either their Finalisation Award Notice or their TC610 Notice to pay, or both, and that the RLS marker is unable to be resolved at this moment in time

Then

• Go to step 14

Note: The issuing officer’s name, Debt Management Office name and address, telephone number and fax number can be found on the covering note that was sent to you with the Certificate of Debt

• Band O's name as the Commissioner for Her Majesty’s Revenue & Customs

• The overpayment amount that you recorded on the form TC648

• The tax year ending that the overpayment relates to

• Band O's or above signature

• The office name (HMRC)

• Today’s date

Then

• Go to step 12

Note: A Band O or above must sign the Certificate of Debt. All other action can be undertaken by any grade

Then

• Go to step 14

Note: The issuing officer’s name, Debt Management Office name and address and telephone number can be found on the covering note that was sent to you with the Certificate of Debt

• If the case is a TC33 or a Network Unit case, go to step 14

Note: In these cases DMB do not need the TCO to complete the Certificate of Debt because they will contact Compliance direct

• If the case is not a TC33 or a Network Unit case

• Use Function VIEW HOUSEHOLD NOTES to obtain the name and full contact details of the Claimant Compliance Officer (CCO)
   
• Send the appropriate Certificate of Debt to the CCO at the address recorded in the Household Notes field

Then

• Go to step 14

‘TCMZ Certificate of debt completed and returned to XXXXXXXXXX (Name of Debt Management Office), overpayment amount of £XXXX.XX confirmed for tax year XXXX/XXXX, TC648 sent to storage’

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

• If DMB have requested an explanation of how the overpayment arose in order to proceed with enforcement action through the court, follow the guidance in Certificate Of Debt - Explanation Of Overpayment
   
• If DMB have not requested an explanation, take no further action
   
• If DMB do not require completion of the Certificate of Debt

• Enter the following

‘TCMZ Certificate of debt no longer required by XXXXXXXXXX (Name of Debt Management Office) as confirmed. All correspondence sent to storage’

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 15

• If the Certificate of Debt has been sent to the CCO

• Enter the following

‘TCMZ Certificate of debt sent to Claimant Compliance Officer for appropriate action’

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

• Take no further action

Follow the guidance in Preparing And Sending Documents For Storage