Record Manual Award For Complex Cases (AG)

• The name

And

• National Insurance Number ( NINO) of the claimant receiving

• Working Tax Credit ( WTC)

And / or

• Child Tax Credit ( CTC)

If you are able to tell why the claim is a complex case from the information in the casepapers

• Go to step 2

If you are unable to tell why the claim is a complex case from the information in the casepapers

• Use Function VIEW HOUSEHOLD NOTES and click on all the relevant notes to determine the reason why the claim is complex

Then

• Go to step 2

• Take no further action

For all other complex cases, including cross border / overseas family supplement cases

• Go to step 3

If

• The claimant(s)’ bank account details are not entered in the Bank Account Details field

• Go to step 4

• The claimant(s)’ bank account details are entered in the Bank Account Details field

• Take a screen print

Then

• Go to step 4

• Advise that arrangements for paying their tax credits will change

And

• Ask for confirmation of up to date bank account details for each tax credits recipient

Follow the guidance in Contacting The Claimant

If

• The claimant does not provide up to date bank account details

• Follow the guidance in No Account Details

• Stop manual cashcheque payments

And

• If there are bank details already held on the computer, go to step 5

• If there are no bank details held on the computer, go to step 6

• The claimant provides up to date bank account details

• Stop manual cashcheque payments

And

• If the correct details are already held on the computer, go to step 6

• If the correct details are not held on the computer, go to step 5

• Use Function AMEND APPLICATION to remove the details from the Payment screen. Follow the relevant guidance in Changes

If the claimant has provided new bank details for a United Kingdom ( UK) based bank account or building society

• Use Function AMEND APPLICATION to enter the new details on the Payment screen

If the claimant has provided new details for a foreign bank account

• Follow the guidance in Verification Failures With Foreign Bank Accounts

Then in all cases

• Go to step 6

Note: The screen prints will be filed in the casepapers you are holding in the manual BF

• If the claim is a cross border / family supplement case, go to step 7

• For all other complex cases, go to step 8

• For each entitlement period in each tax year you need to record in Function RECORD MANUAL AWARD

Then

• Go to step 8

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

• Click on the All checkbox and the Postings checkbox. This will take you to the Select Award screen

• Double click on the award period you wish to check. This will take you to the Postings screen

• Check the manual payments recorded on the payments proforma against the payments posted on the Postings screen

If all the payments you have made have been posted to the claimant’s account

• Go to step 10

If you have issued a manual cashcheque within the last 3 days and it has not yet been posted to the claimant’s account

• Set a manual action date for the next day

Then

• Check the entries on the Postings screen again

• Repeat this action until the payment appears in the Postings screen

And

• Go to step 10

If you identify that a manual payment you made more than 7 days ago has not been posted to the claimant’s account

• Resume manual payments to the claimant. Follow the guidance in Issuing A Manual Payment

Then

• Go to step 9

• Ask the Valuables Team to check whether they are holding either part 2 or part 3 of the original form R92TC

• Obtain a photocopy of whichever part of the original form R92TC the Valuables Team hold

• Ensure that all details are correctly and clearly shown on the photocopy of the form R92TC, particularly

• The claimant’s NINO

• The first 2 lines of the claimant’s address

• The original cashcheque serial number

• Mark the photocopy ‘DUPLICATE FOR PROCESSING’

• Send the photocopied form R92TC to (This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)Revenue Finance, Worthing by taxpost

• Set a manual action date for three days from today’s date

Then

• Check the entries on the Postings screen again

• If the payment has still not been posted on the Postings screen after 3 days

• Set a further manual action date for the next day and repeat this action until the payment appears in the Postings screen

Then, once the payment appears in the Postings screen

• Stop the manual payments

And

• Go to step 10

• Each tax year

And

• Each tax credit you have calculated manually

In the Key Entry Data screen

• Enter the key entry details of the claimant

• Click on the All checkbox

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

• Go to step 11

• Click on the Tax Year radio button to select the earliest tax year you wish to amend. For example, 200 6-200 7

Because the computer is not holding any manually calculated award details at this stage the Entitlement Period list box will be blank

• Click on the [Add] button. You will be taken to the Add Entitlement Period screen

• Enter the start and end dates of the first entitlement period on the manual calculation screen print in the Start Date and End Date fields

For example

1. The claimant claimed tax credits from 06-04-200 6 and there have been no changes throughout the year. Enter the start date as 06-04-200 6 and the end date as 05-04-200 7

2. The claimant claimed tax credits from 06-04-200 6 but one of the children left the family on 31-08-200 6. There are 2 entitlement periods recorded on the manual calculation screen print, from 06-04-200 6 to 31-08-200 6 and from 01-09-200 6 to 05-04-200 7. Enter the start date for the first period of entitlement as 06-04-200 6 and the end date as 31-08-200 6

• Enter the manually calculated tax credits amount for the entitlement period in the WTC Amount and / or CTC Amount fields

• If the claim is a cross border / family supplement case enter the amount of CTC adjusted to take account of the family benefits paid by the Other Member State ( OMS)

Note: It is possible to add a period of entitlement with zero amounts

Then

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

• The entitlement period you have added will now be displayed in the Entitlement Period list box

• There are no more entitlement periods to add for the tax year you are recording manually, go to step 13

• There are more entitlement periods to add for the tax year you are recording manually

• Click on the [Add] button again

And

• Repeat the action until you have added all the entitlement periods

For example, the claimant claimed tax credits from 06-04-200 6 but one of the children left the family on 31-08-200 6. Enter the start date for the second entitlement period as 01-09-200 6 and the end date as 05-04-200 7

Then

• Go to step 13

Note: When you have added all the entitlement periods for the tax year they will all display in the Entitlement Period list box in ascending date order. You must not leave gaps between entitlement periods. The dates must follow each other continuously and cover the whole tax year

If

• You have made a mistake and need to amend and / or delete an entitlement period, go to step 14

• The entitlement periods are correct but you still need to record a manual award for another tax year, go back to step 11

• The entitlement periods you have added are correct and you do not need to record a manual award for another tax year

• Click on the [OK] button
   
• When the warning message 'Are you sure the Recovery Percentage values are correct' displays, click on the

• [Yes] button if you are sure they are correct. The computer will be updated with the entries you have made and the Tax Year status field on the Record Manual Award screen will display as 'Current'. This indicates the current award version, not Current Year (CY). Then go to step 15
   
• [No] button if you are not sure they are correct and follow the guidance in How Payments Are Profiled and then go back to the start of this step

• You need to enter a recovery percentage in the In Year or Cross Year recovery percentage fields. Follow the guidance in How Payments Are Profiled

• Click on the [OK] button
   
• When the warning message 'Are you sure the Recovery Percentage values are correct' displays, click on the

• [Yes] button if you are sure they are correct. The computer will be updated with the entries you have made and the Tax Year status field on the Record Manual Award screen will display as 'Current'. This indicates the current award version, not Current Year (CY). Then go to step 15
   
• [No] button if you are not sure they are correct and follow the guidance in How Payments Are Profiled and then go back to the start of this step

• If the error message 'Enter Recovery Percentage values greater than zero into both fields' displays

• Click on the [OK] button and follow the guidance in How Payments Are Profiled and then go back to the start of this step

Otherwise

• Go to step 15

Notes:

1. Once you have clicked the [OK] button you will not be able to use Function RECORD MANUAL AWARD to make any further changes to that Tax Year until the award has been processed overnight

2. When you have recorded a manual award for CY and the final entitlement period ends on 05-04-YY, the computer will create a provisional award for the following year (CY+1) based on the tax credits amounts you have entered for the final entitlement period. This will not be visible until it becomes CY. You must then use Function RECORD MANUAL AWARD to amend the award as necessary when you are ready to finalise and renew

3. If entitlement for a CY award ceases mid year, for example, because the last child in the family ceases full time education (FTE), you must enter the final entitlement period for the year up to 05-04-YY with zero amounts

• Select the entitlement period you want to amend from the Entitlement Period list box

And

• Click on the [Amend] button. You will be taken to the Amend Entitlement Period screen

The period start and end dates and the tax credits amounts you have entered for that period will display

• Amend the

• Start date of the entitlement period

• End date of the entitlement period

• The amount of WTC payable

• The amount of CTC payable

By entering the correct date(s) and / or amounts in the appropriate fields

Then

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

The amended entitlement period will now display in the Entitlement Period list box

Note: If you change the start date of an entitlement period, the tax credit(s) amount(s) for the preceding entitlement period will be modified to zero. If you change the end date of an entitlement period, the tax credits amount(s) for the following entitlement period will be modified to zero. In both these circumstances the zero amounts must be amended in the Amend Entitlement Period screen

See Example 1 - Amending An Entitlement Period Start Date To An Earlier Date

To delete an entitlement period

• Highlight the relevant period in the Entitlement Period list box

And

• Click on the [Delete] button

Then

• Click on the [Yes] button to confirm that you want to delete

The entitlement period will be removed from the Entitlement Period list box

Note: If the period you have deleted is the first or last entitlement period in the Entitlement Period list box, none of the other periods will be affected but if you are deleting an entitlement period which lies between 2 other periods, the period following the deleted period will display an amended start date and the tax credits amount(s) will be modified to zero

See examples

Example 2 - Deleting One Of Two Existing Entitlement Periods

Example 3 - Deleting An Entitlement Period Which Lies Between 2 Other Periods

Amend and / or delete until the correct entitlement periods are displayed in the Entitlement Period list box

If

• You need to record a manual award for another tax year, go back to step 11

• You do not need to record another manual award

• Click on the [OK] button. The computer will be updated with the entries you have made and the Tax Year status field on the Record Manual Award screen will display as ‘Current’. This indicates the current award version, not Current Year (CY)

Then

• Go to step 15

Notes:

1. Once you have clicked the [OK] button you will not be able to use Function RECORD MANUAL AWARD to make any further changes to that Tax Year until the award has been processed overnight

2. When you have recorded a manual award for CY and the final entitlement period ends on 05-04-YY, the computer will create a provisional award for the following year (CY+1) based on the tax credits amounts you have entered for the final entitlement period. This will not be visible until it becomes CY. You must then use Function RECORD MANUAL AWARD to amend the award as necessary when you are ready to finalise and renew

3. If entitlement for a CY award ceases mid year, for example, because the last child in the family ceases full time education (FTE), you must enter the final entitlement period for the year up to 05-04-YY with zero amounts

When your line manager confirms that you may proceed

• Go to step 16

Note: Your line manager will not be able to use Function RECORD MANUAL AWARD to check the details you have entered until the award has been processed overnight

• Click on the Manual Payment Request option displayed in the Suspension Currently Set list box

• Click on the [Remove] button

And

• Click on the [Yes] button to confirm that you want to remove the suspension reason. The payment suspension will be lifted

Then

• Go to step 17

Note: If there are 2 claimants in the family you must lift the payment suspension for both

‘TCMZ Payment suspension lifted DD-MM-YY. Manual award recorded in RMA’

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 18

Although the payment details will be correct some of the details on the automated notices will be incorrect. For example

• Some of the children may be missing

• Some of the claimants may be missing

• Details of the CTC offset will be missing in a cross border / family supplement case

Wait until you receive the automated award notices then use the automated notices as a guide to create a manual version with the correct details

If you are dealing with a

• Polygamous / polyandrous marriage or a claim with more than 18 children in the family, ensure that all members of the family are included in the notice

• Cross border / family supplement case, enter the appropriate messages at chunks 2 and 8 of the notice

See examples

Example 4 - Messages at chunk 2 of award notice for cross border / overseas family supplement case

Example 5 - Messages at chunk 8 of award notice for cross border / overseas family supplement case

• When you have made the necessary amendments to the automated award notices, send them for typing using the stencil provided

• When the typed notices are returned, check them for accuracy

Then

• Send the notices by

• 2nd class for claimants living in the UK

• 1st class airmail (weighed at International rate) for claimants living outside the UK, including Crown servants with British Forces Post Office (BFPO) addresses

• Use Function MAINTAIN WORKLISTS to clear the entry on the ‘Manual Correspondence’ Work List

• Select the ‘Manual Correspondence’ Work List from the drop down list for the Worklist type field

• Select the office or unit you want from the drop down list for the MU field if the one you want is not already displayed in this field. The screen will be redisplayed with the entries currently on the work list

• Click on the entry that you want to delete

And

• Click on the [Delete] button

And then

• Go to step 19

Continue to

• Hold all casepapers relating to the complex case in the manual BF

• Calculate the awards manually

• Issue all correspondence manually

Each time you recalculate the claimant’s entitlement to tax credit(s), for example because of a change of circumstances

• Remember to record the revised award on the computer

• If you need to amend an award you have already recorded in Function RECORD MANUAL AWARD, the entitlement periods you have previously entered will display in the Entitlement Period list box when you select that particular tax year

• If you are recording a manual award for a particular tax year for the first time the Entitlement Period list box will be empty until you have added the entitlement periods

Note: Each time you use Function RECORD MANUAL AWARD to revise the award details the computer will calculate how much money has already been paid to the claimant(s) and will make all necessary adjustments based on the entitlement periods and tax credits amounts you have provided