• Select the ‘Verification Failures’ 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 Management Unit (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

• If ChB is in payment, go to step 6

• If ChB is not in payment, go to step 4

• Yes, go to step 6

• No, go to step 5

• The child’s name

And

• The child’s date of birth

And then

• Delete the child’s details from the Children screen

Note: If the CCC is approved there will be a registration number and / or the name of an approving authority. If the claimant is not a Crown Servant, the childcare provider will have a UK address

• If childcare is approved or there are no childcare charges present, go to step 7

• If childcare is not approved, you must delete all the childcare details in the Childcare screen. Go to step 7

• Any evidence you have gathered in the process of deciding the competent state to pay family benefits

And

• The guidance in Deciding Competency

• If there are foreign benefits which have not been included as income, go to step 8

• If foreign benefits have been included by the claimant but should have been disregarded, go to step 10

• If there are no foreign benefits, go to step 11

Or

• If the foreign benefits have been correctly included by the claimant, go to step 11

Please see Benefits paid by Republic of Ireland with advice on whether they should be included or disregarded

Note: You must contact the Business Helpdesk for information regarding benefits from any other EEA country

• The Average Net Rate of Exchange can be found on the Internet copy site. To get to this site, go to

• The HM Revenue & Customs (HMRC) Intranet Homepage

• Select ‘HMRC Internet’

• Select ‘HMRC Internet Site’

• Select ‘Rates and Allowances’

And

• Select ‘Exchange Rates’

Note: For average net euros, select ‘European Union’. For the year ended 2002 the Average Net Rate of Exchange for euros was 1.6202 to the £1.00

Note: If you are unable to find the appropriate exchange rate, you must contact the Business Helpdesk

• Foreign benefits ÷ the appropriate conversion rate = amount in sterling

Note: You must always round down to the nearest pound

Alternatively

• You can use the SEES calculator on Microsoft Excel. This is an exchange rate calculator. To use the SEES calculator

• Select ‘Excel’

• Select ‘SEES’

• Select ’Other Calculator’

And

• Select ‘Exchange rate calculator’

• On form TC648 make a note of the recalculated benefits

• On form TC648 make a note of the existing amount of the benefit

And then, either

• Enter the amount you have calculated on the Income screen

Or

• Deduct the amount of any benefits which the claimant has incorrectly included as income on the Income screen

And then

• Go to step 11

• If family benefits are in payment, go to step 14

• If family benefits are not in payment, go to step 12

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: You must not inform OMS (including RoI) about any claim or entitlement to Working Tax Credit ( WTC), as WTC is not a Family Benefit and the UK does not have the authority to divulge this information

The manual calculator will provide the annual, weekly and daily rates of WTC and CTC, together with any one off rounding

• One for filing

And

• One to go to your line manager to be used to collate statistics for Revenue Finance (RF) Worthing

• Calculate the WTC award amount with and without CCC using the manual calculator for both calculations

And

• On form TC648 make a note of both amounts

Note: As the claim is pre award you will be presented with the Free Format screen

• On the Free Format screen enter the following

  'CTC supplement case. Manual correspondence signal set’

• And, if the claimant is self-employed. Enter the following

‘Hours worked changed’

• Go to step 18

• Use Function MANAGE VERIFICATION FAILURES

• Click on the appropriate residency verification failure to highlight it

• Click on the [Change Verification] button. You will be taken to the Change Of Status Reason screen

• On the Change Of Status Reason screen enter the reason for the verification change, for example, ‘Cross border case – Residency managed’

And then

• Go to step 20

• Use Function MAINTAIN WORKLISTS

• Select the ‘Unprocessed Change Of Circumstances’ 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 Management Unit 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 correct Work List entry to highlight it

• Select ‘File’ from the toolbar menu

• Select ‘Next Function’ from the options available. You will be taken to the Select Next Function screen

And

• Select Function AMEND APPLICATION from the options available. You will be taken to this function

Follow the relevant guidance in Changes

• If the claimant is self-employed, change the number of hours worked by the claimant

Note: When changing the number of hours worked, do not change the hours so the claimant’s entitlement is affected. For example, if the claimant works 30 hours per week, change the number of hours to 31 not 29. If the claimant works 16 hours, change the number of hours to 17 and not 15

And

• On form TC648 make a note of the correct employment details

And then

• Go to step 22

• Select ‘Household’ from the toolbar menu

• Select ‘Details’ from the options available

And

• Set the manual correspondence and complex case signals

And then

• Select ‘Applicant 1’ from the toolbar menu

• Select ‘View’ from the options available

• Select ‘Apply Free Format’. You will be taken to the Free Format screen

• Click on the [Applied] button. You will be taken back to the Applicant 1 screen

And

• Click on the [OK] button. You will be taken to the Amend Finish screen

• Received date (use the date of claim)

• The source (use paper))

• If the notification of the change of circumstances is signed (click on the No checkbox, as the change of circumstances is part of a system workaround only)

• The reason for the change of circumstances (‘our error’ as this is an official workaround)

And then

• Click on the [OK] button

• Select the ‘Unprocessed Change Of Circumstances’ Work List from the drop down list for the Work List Type field

• Select the office or unit you want from the drop down list for the Management Unit 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 correct Work List entry to highlight it

• Click on the [Delete] button

And

• Click on the [OK] button. The item will be deleted from the Work List

And then

• Go to step 25

• In the Suspensions available to be set field, select Manual Payment Request from the options available

• Click on the [Add] button. This sets the payment suspension

And

• Click on the [OK] button

Note: If there are two adults in the household the payment suspension must be set for both claimants

• If you are able to suspend the payment, go to step 26

• If you are unable to suspend the payment, go to step 27

Note: If you are unable to suspend payment it may indicate that the claim has failed the risk rules. This could be due to the system workaround and the case has gone onto a Compliance Work List

And then

Go to step 29

• Immediately telephone the relevant Risk Intelligence and Analysis Team (RIAT), according to the claimant’s postcode

Note: An up to date list of RIATs will be provided

• Provide the RIAT with the claimant’s name and NINO

• Ask them to check whether the claim is appearing on their Work List

And

• Explain to them

• That the claim is a cross border supplement case

And

• What system workaround has been used, that is the claimant is showing as self-employed instead of employed

This is essential to prevent an incorrect payment being issued to the claimant by the computer

• When the Work List item has been cleared, go to step 25

Note: Unless you are assessing the claim at the beginning of the tax year, you must use only the annual figures provided by the manual calculator when you calculate the payment profile

Note: The award of CTC must be adjusted to take account of the overlapping family benefits paid by OMS for the same period

• If the claimant has provided

• A quarterly figure, multiply by 4 and divide by 52

• A monthly figure, multiply by 12 and divide by 52

• A fortnightly figure, divide by 2

Or

• If there has been a change in the rate of family benefits since the claim for tax credits was made the actual amount of family benefits for the tax year should be used and divided by 52

• When a weekly figure has been established, convert to sterling by applying the appropriate conversion rate, applicable on the date you are taking action on the claim as published in the Journal of the European Union

• family benefits ÷ Daily Exchange Rate = Amount in Sterling

• On form TC648 make a note of the calculation

Note: If you are waiting for a claim of family benefits from OMS, you must only pay WTC (including any child care element) until family benefits have been awarded as it will not be possible to calculate the CTC supplement correctly

Go to step 32

• The issue date of the award

• The name of the competent OMS and the date the decision was taken

• The total amount of CTC supplement payable and details of the calculation

• If you are awaiting the award of family benefits, enter the following ‘TCMZ WTC only in payment until a decision has been made by OMS on claim for family benefits’

• Details of the self-employed or hours system workaround

And / or

• Details of the PAYE employment (employer’s name, address, telephone number and employee payroll number)

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

• The claim has not been signed and the claimant does not return the award notice, once the automated reminder cycle and admin period has expired

• ‘TCMZ No signed notice rtd, rem cycle and admin period expired, DO NOT ISSUE ANY FURTHER PMT’

• You have deleted a child from the claim

• ‘TCMZ Child (name and DOB) deleted – not verified’

• If you have deleted any CCC

• ‘TCMZ CCC deleted – not approved’

• If you have included or disregarded any foreign benefits

• ‘TCMZ (Name of benefit) amount £xx.xx – Included / Disregarded’

• If you have excluded CCC and the claimant is a Crown Servant

• ‘TCMZ CCC not approved. Award amount without CCC - £xxx.xx. Award amount including CCC £xxx.xx’

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

• Go to step 34

If

• You are still waiting for a decision on a claim for family benefits from OMS

• Include details of WTC only in the award notice

And

• Send form TC812 to the claimant informing them that CTC cannot be awarded until you have been notified of the decision on the claim for family benefits

And then

• Go to step 35

• The claimant is already in receipt of family benefits

• Complete form TC811 and send this with the award notice

And

• Send the award notice to the claimant’s or appointees address

And then

• Go to step 35

 The claim form has not been signed

• Send 2 copies of the award notice by first class post. One is for the claimant or appointee to retain and the other is for the claimant or appointee to sign and return

• Follow the guidance in Issuing A Manual Notice

• Set a clerical BF date for 16 days in the future

And then

• Go to step 35

• Signatures are required, go to step 36

Note: When you have issued the award notice to the claimant or appointee, you must also carry out the action at step 42

• The claimant is a Crown Servant with CCC that are not approved, go to step 40

• You are waiting for a decision on family benefits, go to step 41

• In all other cases, go to step 42

Note: If a combination of the above has occurred, follow the steps in each item in the combination

• Is returned signed within the BF date period, go to step 39

• Is not returned signed within the BF period

• Send a reminder notice

• Follow the guidance in Award Notice Reminder Cycle

And

• Re-set the clerical BF date for a further 14 days in the future

• Do not make any further manual payments of CTC or WTC

• Use Function MAINTAIN HOUSEHOLD NOTES and enter a message to say that payment has ceased because the claimant has not provided signatures

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

Re-set the clerical BF for a further 30 days in the future

If the award notice is

• Not returned within the ‘admin’ period, the computer will finalise the award. You must not make any further manual payments of WTC or CTC

• Inform the appropriate CBO that payment of CTC has ceased

• Send a further form TC602(MAN) to the claimant or appointee, selecting the terminated payment option

And

• Continue to hold any case papers in PA on ICPS until further notice

• Returned within the ‘admin’ period, but is not signed

• Immediately re-issue the notice to the claimant or appointee and inform them that their payments will cease if the notice is not signed and returned by the last day of the admin period

• Returned signed within the admin period

• Recommence the manual payments from the date the claimant was last paid

And then

If the actions at steps 42 and 43 have already been carried out, go to step 44

• Send form TC695 to the claimant. The claimant must give the form to their pay office

And, include with the form

• The amount of the claimants actual entitlement to WTC

• The total calculation of entitlement to WTC including the childcare charges

And

• The amount of difference between the two figures. This amount is the child care element

• If you are waiting for a decision on family benefits, go to step 41

• If you are not waiting for a decision on family benefits, go to step 42

• Calculate the CTC supplement, go to step 29

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• Go to step 43

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• For EEA authorities in other countries, the address will be supplied by the claimant

Note: You must not inform OMS of the award of WTC as this is not a Family Benefit and the UK has no authority to divulge this information

• However, payment must still be processed every week or 4 weekly

And

• Any casepaper’s must continue to be held on ICPS until further notice