TCM0022040 - Backdating: backdating (all): amend effective date - backdating - HMRC internal manual

TCM0022040 - Backdating: backdating (all): amend effective date - backdating

Checklist

Before you follow this guidance make sure

you follow the guidance in TCM0138020
you follow the guidance in TCM0022100
you have the correct user roles to follow this guidance.

Reasons not to follow this guidance

Do not follow this guidance for cases where

you have not been directed here from other guidance
you are backdating to a date PY-1 or earlier, follow the guidance in TCM0022320.

Background

Where a customer requests that their claim to tax credits is paid from an earlier date, you must determine if they have grounds for backdating and if you determine that the claim can be backdated you must amend the effective date, where appropriate. There are some cases that need to be paid manually, such as backdating refugees, where the whole award is being paid manually.

Note: From 6 April 2017, customers will only get the Family Element of Child Tax Credit where they are responsible for a child or children born before that date.

Note: The individual child element of Child Tax Credit will no longer be awarded for third and subsequent children or qualifying young persons in a household, born on or after 6 April 2017, unless it meets the exception criteria.

Note: If the change relates to a child/young person who is an exception or potential exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian / Data Security Team for advice.

Step 1

If dealing with an initial action to amend an effective date

access AMBS Amend Eff date through My Services
select 鈥楢pplication鈥� on the toolbar
select 鈥楢mend Effective Date鈥� from the options available. You will be taken to the 鈥楰ey Entry Data鈥� screen
select the 鈥楢ll鈥� checkbox
enter the customer鈥檚 NINO
select 鈥極K鈥�
go to Step 2.

If dealing with a returned TFC information stencil from Childcare Services Office, go to Step 16.

If dealing with an expired BF to check claim has backdated to the new effective date, go to Step 17.

Step 2

If taken to the 鈥楽elect Individual鈥� screen

select the relevant claim
select 鈥極K鈥�. You鈥檒l be taken to the 鈥楢mend Effective Date鈥� screen
go to Step 3.

If taken to the 鈥楽elect Award鈥� screen

select the relevant award
select 鈥極K鈥�. You will be taken to the 鈥楢mend Effective Date鈥� screen
go to Step 3.

If taken straight to the 鈥楢mend Effective Date鈥� screen, go to Step 3.

Step 3

If the warning message, 鈥榃arnings exist for this application. Are you sure you wish to continue?鈥� displays

select 鈥榊es鈥�
go to Step 4.

If no warning message displays, go to Step 4.

Step 4

Check the 鈥榃arnings鈥� field. Follow the guidance in TCM0322060.

If no checkboxes selected or after considering the guidance you are satisfied that the effective date can be amended, go to Step 5.

If after considering the guidance you are not satisfied that the effective date can be amended

select 鈥楥ancel鈥�
pass to Tallo for advice.

Step 5

Check to see whether an Override reason is displayed.

If the override reason is Tax Free Childcare

send TFC account information template from SEES to the Childcare Services office
set a BF date for 7 days to await reply.

If the override reason is Civil Partnership

select 鈥榗ancel鈥�
select 鈥榓pplication鈥�
select 鈥楥orrection鈥�
change the start date and include from dates for all elements on the claim to the new effective date
set a BF date for 3 days to check the claim has backdated to the new effective date.

If the override reason has any other reason or none displayed

enter the new effective date in the 鈥楴ew Effective Date鈥� field
select 鈥楥ontinue鈥�
Note: If you are amending an effective date that will amend the child responsibility date and one or more children are an exception you will need to refer the case to the Exception Team. Please ensure the child/children are exceptions before you transfer the case to the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
go to Step 6.

Step 6

If the warning message 鈥楴ew effective date is earlier than the 鈥楴ormally lives in UK鈥� start date for either claimant鈥� only displays

select 鈥楥ontinue鈥�. You will be taken to the 鈥楢pplicant 1 Entitlement Details鈥� screen
amend any relevant dates in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields, if applicable. Follow the guidance in TCM0322080
go to Step 8.

If any other messages displays, go to Step 7.

Step 7

Considering the evidence you have gathered and whether the backdating rules allow you to continue with your action.

If the new effective date is correct

select 鈥楥ontinue鈥�. You will be taken to the 鈥楢pplicant 1 Entitlement Details鈥� screen
Note: Once you have selected 鈥楥ontinue鈥� you will not be able to change the new effective date. If you determine at any stage that the new effective date is incorrect, you will have to select the 鈥楥ancel鈥� or 鈥楳enu鈥� button to restart your action.
amend any relevant dates in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields, if applicable. Follow the guidance in TCM0322080
go to Step 8.

If the new effective date is not correct or you need to change the effective date

select 鈥楥ancel鈥�. You will be taken back to the 鈥楢mend Effective Date鈥� screen
go back to Step 5.

Step 8

If the 鈥極K鈥� button is greyed out

select 鈥楥ontinue鈥�
go to Step 9.

If the 鈥極K鈥� button is not greyed out

select 鈥楨ligibility鈥�
go to Step 11.

Step 9

If taken to the 鈥楢pplicant 2 Entitlement Details鈥� screen

amend any relevant dates in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields, if applicable. Follow the guidance in TCM0322080
go to Step 10.
Note: If no data exists for an entitlement element the date fields for that entitlement will be disabled.

If taken to the 鈥楲ist Children鈥� screen

select the first child listed to highlight it
select 鈥楨ntitlement鈥�. You will be taken to the 鈥楥hild Entitlement Details鈥� screen for that child
amend any relevant dates in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields for that child. Follow the guidance in TCM0322140
select the 鈥楴ext Child鈥� button and amend any relevant dates in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields for any subsequent children. Follow the guidance in TCM0322140
Note: Continue this action until the 鈥楴ext Child鈥� button is greyed out
select 鈥極K鈥�. You will be taken back to the 鈥楲ist Children鈥� screen
select 鈥楨ligibility鈥�
go to Step 11.

Step 10

If the 鈥極K鈥� button is greyed out

select 鈥楥ontinue鈥�
select the first child listed to highlight it on the 鈥楲ist Children鈥� screen
select 鈥楨ntitlement鈥�. You will be taken to the 鈥楥hild Entitlement Details鈥� screen for that child
amend any relevant dates in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields for that child. Follow the guidance in TCM0322140
select the 鈥楴ext Child鈥� button and amend any relevant dates in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields for any subsequent children. Follow the guidance in TCM0322140
Note: Continue this action until the 鈥楴ext Child鈥� button is greyed out
select 鈥極K鈥�. You will be taken back to the 鈥楲ist Children鈥� screen
select 鈥楨ligibility鈥�
go to Step 11.

If the 鈥極K鈥� button is not greyed out

select 鈥楨ligibility鈥�
go to Step 11.

Step 11

If the message 鈥楢pplication is eligible at the new effective date鈥� displays

select 鈥極K鈥�
select 鈥極K鈥� again on the entitlement details or list children screen as appropriate
select 鈥極K鈥� on the 鈥楢mend Effective date 鈥� Finish鈥� message display
go to Step 13.

If the message 鈥楬ousehold does not qualify for WTC or CTC at the new effective date鈥� displays, go to Step 12.

Step 12

Check the dates you have entered in the 鈥楽tart鈥� and 鈥業nclude From鈥� fields.

If you have entered incorrect dates

amend the dates
select 鈥楨ligibility鈥�
go back to Step 11.

If you have not entered incorrect dates

Tax credits are not due at the new effective date you have entered

select 鈥極K鈥�
select 鈥榗ancel鈥�
return to guidance TCM0022100 to confirm the backdating criteria.

Step 13

If the message 鈥楢pplication is eligible at the new effective date鈥� displays, go to Step 15.

If the message 鈥楽18 Refinalisation Rules - a change to CCYY-CCYY may cause an inappropriate refinalisation鈥� or 鈥楽18 Refinalisation Rules - Actual income for CCYY-CCYY is required. This change will not be accepted鈥� displays, go to Step 14.

Step 14

You may not be able to make the change as this will re-finalise the claim or PY actual income is required. Follow the guidance in TCM0042280 before making any changes.

If you are able to make the change, go to Step 15.

If you are not able to make the change, pass to TALLO for advice.

Step 15

If the customer has requested backdating of 31 days or less

select 鈥極K鈥�
update Household notes with the appropriate message BZ14 from TCM0156040. For how to do this, use TCM1000001
take no further action.

If the customer has requested backdating of 31 days or more and this has been applied

select 鈥極K鈥�
update Household notes with the appropriate message BZ14 from TCM0156040. For how to do this, use TCM1000001
take no further action.

If the customer has requested backdating of 31 days or more and this has been refused

select 鈥極K鈥�
update Household notes with the appropriate message BZ34 from TCM0156040. For how to do this, use TCM1000001
send TC845 to the customer
Note: Only issue if you have not already been directed to issue a letter
take no further action.

Step 16

Check TFC account status on the returned template.

If the TFC account status is open

update Household Notes with the appropriate message BZ43 from TCM0156040. For how to do this, use TCM1000001
issue TC845 to the customer
take no further action.

If TFC account status is open with no activity or pay only normal backdating rules apply

select 鈥楢pplication鈥�
select 鈥楥orrection鈥�
change the start date and include from dates for all elements on the claim to the new effective date
set a BF date for 3 days to check the claim has backdated to the new effective date.

If TFC account status is closed

Tax credits can only be paid the day following the date the TFC account was closed as provided by Childcare Services office. You must apply normal backdating rules.

select 鈥楢pplication鈥�
select 鈥楥orrection鈥�
change the start date and include from dates for all elements on the claim to the new effective date
set a BF date for 3 days to check the claim has backdated to the new effective date.

Step 17

Check NTC to confirm the claim has been backdated to the new effective date. For how to this, use TCM1000047.

If the claim has been backdated to the new effective date

update Household Notes with the appropriate message BZ14 from TCM0156040. For how to do this, use TCM1000001
take no further action.

If the claim has not been backdated to the new effective date

complete CR1380 and pass to TAL
set a BF date for 14 days to await TAL action.

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