TCM1000396 - How to complete a Manual Payment Calculation Sheet on a post award Subject To Immigration Control (STIC) complex case
Version 1.0
Changes to previous version - new guidance.
Step 1
Calculate and schedule the manual payments
- follow the relevant steps in TCM0220080 and complete the 听
- go to Step 2.
Step 2
Enter the following information in 鈥楽ection 1 - Claimant details鈥� of the 鈥楥alculation sheet鈥�
- name and NINO of customer 1 and 2 in the respective fields
- check the tax credits computer for the person elected to receive the WTC and select 鈥榊es鈥� or 鈥楴o鈥� from the dropdown list for the 鈥楴ominated recipient鈥�
- select WTC for the 鈥楴ominated credit鈥�
- go to Step 3.
Step 3
Complete 鈥楽ection 2 - Establish Entitlement Period鈥� of the 鈥楥alculation sheet鈥� as follows
- follow the guidance at step 13 of TCM0284385 to calculate the entitlement to WTC, less second adult element, using the SEES Tax Credits Entitlement Calculator
- the 鈥楢ward Start Date鈥� will always be 06/04/2010 or later as the earliest effective date of this change is 06/04/2010
- the 鈥楢ward End Date鈥� will be the last date of the tax year which you are paying manually or earlier if the award ends before this date
- in the 鈥楨ntitlement Periods鈥� table enter details of all the entitlement periods and the respective WTC award amounts (less second adult element) shown on the SEES Tax Credits Entitlement Calculator. Check that the totals shown on the 鈥楨ntitlement Periods鈥� table and SEES Tax Credits Entitlement Calculator match
- go to Step 4.
Step 4
Complete 鈥楽ection 3 - Payments - Entitlement to next HH pay day鈥� of the 鈥楥alculation sheet鈥� as follows
- follow the guidance at step 8 and step 9 of TCM0220080 to determine the household pay day and the date of the next household pay day and enter this information in the 鈥楬ousehold pay day鈥� and the 鈥楧ate of Next HH pay day鈥� fields, respectively
Note: When determining the next household pay day, use the actual pay frequency shown on the tax credits computer even though you may be making manual payments four-weekly.
- follow the guidance at step 10 of TCM0220080 and calculate using the SEES Tax Credits Entitlement Calculator the amount of WTC that the customer is entitled to, less the second adult element, up to the next household pay day and enter this amount in the 鈥榃TC鈥� field
- follow the guidance at steps 11 to 13 of TCM0220080 to determine if any adjustments to the award need to be made and select the appropriate 鈥楥ategory of Award鈥� from the dropdown list
Note: If the claim you鈥檙e working already has a recovery on it, you鈥檒l need to continue recovering at the appropriate rate until the end of the award period or until the overpayment has been fully recovered.
Note: If there鈥檚 still an outstanding amount to recover at the end of the current tax year, you must continue to recover the remainder from the following tax year.
- go to Step 5.
Step 5
Complete 鈥楽ection 3 - Payments - System Payments up to (today鈥檚 date)鈥� of the 鈥楥alculation sheet鈥� as follows
- follow the guidance at step 14 and step 15 of TCM0220080 and record any WTC system payments that the customer has already received
Note: In the 鈥榃TC paid direct鈥� field, enter only the amount of WTC (less second adult element) that should have been paid (figure E on the 鈥楽TIC calculation sheet鈥�). Otherwise, you will end up offsetting an amount equivalent to the second adult element which may be remitted anyway.
Note: If any amount of the second adult element already paid or any other WTC amount is to be recovered this should be done as either an in-year or cross-year or direct recovery at the appropriate recovery rate and not as an offset.
- go to Step 6.
Step 6
Complete 鈥楽ection 3 - Still to be paid up to (next HH pay day)鈥� of the 鈥楥alculation sheet鈥� as follows
- leave this field blank because no more system payments will be made in this period due to the payment suspension being set
- go to Step 7.
Step 7
Complete 鈥楽ection 3 - Manual Payments issued so far鈥� of the 鈥楥alculation sheet鈥� as follows
- follow the guidance at step 16 and step 17 of TCM0220080 and record any WTC manual payments that the customer has already received
Note: In the 鈥榃TC paid direct鈥� field, enter only the amount of WTC (less second adult element) that should have been paid (figure E on the 鈥楽TIC calculation sheet鈥�). Otherwise, you will end up offsetting an amount equivalent to the second adult element which may be remitted anyway.
- go to Step 8.
Step 8
Complete 鈥楽ection 3 - still to be paid after (next HH pay day)鈥� of the 鈥楥alculation sheet鈥� as follows
- leave this field blank because no more system payments will be made in this period due to the payment suspension being set
- go to Step 9.
Step 9
Check the amount next to 鈥榃TC鈥� under 鈥楤alance to Pay鈥� at 鈥楽ection 4 - Calculation of arrears鈥�
- follow the guidance at step 19 of TCM0220080.
If the amount is negative, this indicates that the customer has received their full WTC entitlement and no further payments are due
- print off a copy of the completed 鈥楳anual Payment Calculation Sheet鈥� and retain it in the casepapers
- take no further action.
If the amount is positive, this indicates that the customer is entitled to further manual payments of WTC
- print off a copy of the completed 鈥楳anual Payment Calculation Sheet鈥� and retain it in the case papers
- go to Step 10.
Step 10
Complete the 鈥楽chedule of Payments鈥� sheet as follows
- enter the name and NINO of both customers in the respective fields
- enter WTC in the 鈥楴ominated credit鈥� field for both customers
- select 鈥楽uspended payments鈥� from the options in the 鈥楻eason for issue鈥� field
- follow the guidance at step 20 of TCM0220080 to complete the remainder of the 鈥楽chedule of Payments鈥� sheet
- go to Step 11.
Step 11
Calculate the amount of the first or only WTC manual payment as follows
- add the amount of any arrears and the amount of any rounding payment recorded at 鈥楽ection 4 - Calculation of arrears鈥� of the 鈥楥alculation sheet鈥�
- open the 鈥楽chedule of Payments鈥� sheet
- enter the total amount of arrears and rounding payment in the first row under the 鈥榃TC鈥� column
- go to Step 12.
Step 12
Check your manual payment calculations are correct. Compare and check that the following figures all match
- 鈥榯otals鈥� on the 鈥楽chedule of Payments鈥� sheet
- sum of arrears plus balance to pay
- figure G on the 鈥楽TIC calculation sheet鈥�.
If all the figures match, print off a copy of the completed 鈥楽chedule of Payments鈥� sheet and retain it in the case papers.
If the figures don鈥檛 match, re-check your calculations.