Payment And Accounting
For Complex Cases (AG)
To deal with payments and accounting for complex cases, consider
steps 1 to 3 below. The guide is presented as follows
Initial action
Determine if family benefits received from other
member state
| 2 | From the claim form determine if any family
benefits have been paid from another member state
- If there are family benefits paid by any other member state
(OMS), go to step 3
- If there are no family benefits paid from any other member
state, go to step 6
|
Determine if UK or OMS competent
| 3 | Determine whether the
UK or other member state is
competent. Follow the guidance in Deciding Competency. If the
- UK is competent, go to step 4
- Other member state is competent, go step 5
|
Calculate offset of arrears
| 4 | Calculate the rate of the benefit in payment from
the other member state from the award start date up to 4 weeks from
today
- Offset this amount against the amount of CTC due to give a net
figure of CTC due
If the other member state benefit exceeds the CTC and Child
Benefit due then no CTC will be payable for the period of the
offset. CTC will be paid in full from the end of the calculated 4
week period
Note: Any Working Tax Credit (
WTC) will be paid in full from
the start date of the tax credit award
Note: Where Child Benefit should be in payment but
has not been claimed , the notional amount of entitlement must be
used for the offset calculation
And then
- Once the calculation is complete, go to step 6
|
Calculate amount of CTC to be paid
| 5 | From the total Child Benefit amount for the
equivalent CTC award period
- Subtract the total of the child allowance (or other member
state comparable benefit) payable for that same period
- From the total CTC amount for the award period, subtract the
total rate of Family Income Supplement (FIS) , Republic of Ireland
only, for the equivalent period
- Where the other member state does not pay a CTC equivalent,
then CTC will be paid in full unless the other member state Child
Benefit equivalent is greater than the UK Child Benefit in which
case the difference will be offset against the CTC
- Where the amount of UK child benefit exceeds the comparable
benefit from the other member state, then Child Benefit Office will
make payment for the difference
Note: Where child benefit should be in payment,
but has not been claimed, then the notional amount of entitlement
must be used for the offset calculation
And then
- Once the calculation is complete, go to step 6
|
Manually calculate DPP
| 6 | Manually calculate the payment profile and work out
the correct payment amounts in each entitlement period, if
appropriate
- Set a Pay Day and schedule the payments to ensure they are
received by the claimant on the payment due date
- Ensure that any arrears due are calculated immediately and paid
with the first payment unless payment is not due, for example, a 4
weekly pay cycle. In this instance only the arrears will be paid.
For guidance follow the
Worked
example – payment profile for a revised award
Note: If you are working on a
polygamous
marriage /
polyandrous
marriage case you will need to work out the entitlement for
each partner in the claim, if different members have requested to
claim CTC and / or Child Care Element
|
| 7 | Has a
change of circumstances been
provided
|
Change of circumstances provided
| 8 | If a change of circumstances has been provided,
pass the new award amounts with details of any under / over payment
to the team leader in the Manual Payments Team
- If another member state is involved. Provide all the details of
the original amount of CTC before the offset, as well as the amount
of the CTC actually paid
Note: These details are forwarded to Revenue
Finance in Worthing by the 15th of each month for monthly
accounting details
And then
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