TCM0022100 - Backdating: backdating (all): backdating - initial action

Checklist

Before you follow this guidance make sure

  • you follow the guidance in TCM0138020
  • you follow the guidance in TCM0284140
  • you have the correct user roles to follow this guidance.

Reasons not to follow this guidance

You do not need to follow this guidance for cases

  • requesting backdating of a claim following the award of a qualifying disability benefit
  • requesting backdating of a single element within a tax credit claim.

Background

New claims can be backdated to the date the customer and partner in joint claims first became eligible for tax credits. From 6 April 2012 this may be up to a maximum of 31 days, or earlier if the customer has given a reason to backdate more than 31 days. For claims received before 6 April 2012 this may be up to a maximum of 93 days prior to the date the claim was received.

The first date of eligibility may be the date

  • the customer first became responsible for a child, where there is only one child in the family
  • the customers in a joint claim first started working a combined total of at least 24 hours weekly, with one customer working at least 16 hours a week if they are responsible for a child
  • the customers in a joint claim first became responsible for a child, if they are working a combined total of at least 24 hours weekly, with one customer working at least 16 hours a week
  • the customers in a joint claim first became responsible for a child, if one customer is working at least 16 hours a week and the other customer is incapacitated, an in-patient in hospital, in prison or entitled to Carer’s Allowance. This means they either
    • get paid Carer’s Allowance or
    • qualify for Carer’s Allowance, but do not actually get any payments as they receive other benefits instead
      Note: The Carer’s Allowance exception only applies from 6 April 2012.
  • one customer in a joint claim first started working at least 16 hours weekly and qualifies for the disability element or is over the age of 60
  • the customer in a single claim first started working at least 16 hours weekly if the customer has a child or qualifies for the disability element
  • the customer in a single claim first became responsible for a child if the customer is working at least 16 hours weekly
  • the customer in a joint or single claim first started working at least 30 hours weekly, if they are aged at least 25 and they do not have any children or qualify for the disability element
  • of the customer’s 25th birthday, if they are working 30 hours weekly
  • of the customer’s 60th birthday, if they are working at least 16 hours weekly.

On new claims where the customer is eligible for tax credits and there is no benefit interest, the computer will automatically calculate the earliest effective date up to a maximum of 31 days prior to the date the claim was received.

Note: For claims received before 06-04-2012 the computer automatically calculated the earliest effective date up to a maximum of 93 days prior to the date the claim was received.

Note: From 6 April 2017, customer’s 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 you are dealing with a claim where an exception marker has been applied to any of the children/young persons included in the claim or the customer is reporting a change relating to an exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . For how to check if the exception marker has been applied, use TCM1000314.

Guidance

Step 1

If dealing with a new backdating request, go to Step 4.

If dealing with an expired BF as no trace of a claim on NTC, go to Step 2.

If dealing with an expired BF and waiting for Embedding Compliance or Pre Payment Intervention to finish their action, go to Step 3.

If dealing with an expired BF and waiting for Stopping Tax Credits to finish their action, go to Step 6.

Step 2

Check NTC for a claim on the system and make a note of its status. For how to do this, use TCM1000076 and TCM1000025.

If there is a claim on NTC, go to Step 5.

If there is not a claim on NTC

  • issue a TC1200 to the customer
  • close the document on DMS, if appropriate. For how to do this, use TCM1000037
  • take no further action.

Step 3

Check Household Notes to determine if Embedding Compliance or Pre Payment Intervention have finished their action. For how to do this use TCM1000067.

If Embedding Compliance or Pre Payment Intervention have finished their action, go to Step 4.

If Embedding Compliance or Pre Payment Intervention have not finished their action, set a BF date for 28 days.
Note: Where Embedding Compliance or Pre Payment Intervention have not completed their action, you will not be able to apply backdating and will have to BF the case again.

Step 4

Check NTC to see whether there is a claim on the system. For how to do this, use TCM1000076.

If there is a claim on NTC, go to Step 5.

If there is not a claim NTC, set a BF date for 28 days.

Step 5

Check Household Notes or Application Notes to determine whether the claim is with Embedding Compliance or Pre Payment Intervention. For how to do this, use TCM1000067 and TCM1000021.

If the claim is with Embedding Compliance or Pre Payment Intervention, set a BF date for 28 days.

If the claim is not with Embedding Compliance or Pre Payment Intervention, go to Step 6.

Step 6

Check Household Notes or Application Notes for Universal Credit (UC) interest. For how to do this use TCM1000067 and TCM1000021.
Note: Where you are uncertain that the customer has current UC interest email (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If a TD03 note is shown in household notes, the claim has been backdated the maximum number of days allowable due to payment of UC

  • update Household Notes or Application Notes with the message BZ42 from TCM0156040. For how to do this, use TCM1000001 and TCM1000028
  • issue TC845 to the customer
  • close the document on DMS, if appropriate. For how to do this, use TCM1000037
  • take no further action.

If a TD01 note is shown in the application notes, set a BF date for 28 days to await stopping tax credits to complete their action.

If a TD02 note is shown in the household notes, go to Step 7.

If no TD01, TD02 or TD03 note is shown in household notes or application notes, go to Step 7.

Step 7

Check NTC to determine whether the case is a complex case. For how to do this TCM1000024.

If there is a complex marker on the claim

  • refer any correspondence to International, use the Post Distribution Template. For DMS cases, use TCM1000037
  • update Household Notes or Application Notes with the message BZ09 from TCM0156040. For how to do this, use TCM1000001 and TCM1000028
  • take no further action.

If there is not a complex marker on the claim, go to Step 8.

Step 8

Check NTC to determine the status of the claim. For how to do this TCM1000025.

If the status of the claim is ‘Award Issued’, follow the guidance in TCM0022120.

If the status of the claim is ‘Partially Captured’ or ‘Awaiting Award’, follow the guidance in TCM0022150.