TCM0230300 - Payment - overpayments (Q-Z): overpayments - unissued notices - CSSG DOP/Complaint/Appeals staff

Checklist

Before you follow this guidance, make sure you have

Background

If you are dealing with a dispute or a complaint, you must ensure that the customer has been issued with the decision notice for the decision that the dispute or complaint relates to.

Section 23 of the Tax Credit Act (TCA) 2002 states that HMRC must notify the customer of a decision.

Until a decision notice has been issued, HMRC has not met its obligations.

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

Customer Service and Support Group (CSSG) staff work their dispute or complaint first, and then send a letter to the customer addressing all the issues raised and explain the reason for the overpayment and whether or not it is recoverable.

For Current Year (CY) awards, you must decide if the customer has been issued with the appropriate ‘INITIAL CY’ and/or ‘AMENDED’ award notice.

For Previous Year (PY) or earlier awards, you must decide if the customer has been issued with an appropriate ‘Finalised’ award notice.

Once you have identified any notices that need to be issued, you will need to complete the ‘Manual TC602 Award Notice’ and include this in your response to the customer.

For single customers, we will issue any notices directly to the customer using their latest name and address details.

For joint customers who are still together, we will issue one notice addressed to both customers using their latest name and address details.

For joint customers who are no longer together, we will issue a notice to each customer using their latest name and address details.

There are examples where the joint household is no longer together and one or both of the customers have reapplied with a new name and/or address. When issuing any decision notice we must ensure that the details we replay on the notice are those that were applicable at the time the household was together. Under no circumstances must we divulge the new details to an ex-partner.

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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 or Data Security Team for advice.

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Step 1

Check if there are any (CY) ‘INITIAL CY’ or ‘AMENDED’ awards that require a ‘Manual TC602 Award Notice’ to be issued. . For how to do this, use TCM1000516.

If you have identified any (CY) ‘INITIAL CY’ or ‘AMENDED’ awards that require a ‘Manual TC602 Award Notice’ to be issued

  • a ‘Manual TC602 Award Notice’ will need to be completed for each (CY) ‘INITIAL CY’ or ‘AMENDED’ award you have identified
  • enter the details of the ‘INITIAL CY’ or ‘AMENDED’ awards onto the Unissued notices spreadsheet (Excel 22KB)
  • go to Step 2.

If you have not identified any ‘INITIAL CY’ or ‘AMENDED’ awards that require a ‘Manual TC602 Award Notice’ to be issued

  • a ‘Manual TC602 Award Notice’ will not need to be completed for any (CY) ‘INITIAL CY’ or ‘AMENDED’ awards
  • go to Step 2.

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Step 2

Check if there are any (PY) or earlier Finalised awards that require a ‘Manual TC602 Award Notice’ to be issued. For how to do this, use TCM1000517.

If you have identified any (PY) or earlier ‘Finalised’ awards that require a ‘Manual TC602 Award Notice’ to be issued

  • a ‘Manual TC602 Award Notice’ will need to be completed for each (PY) or earlier ‘Finalised’ award you have identified
  • enter the details of the ‘PY’ or earlier ‘Finalised’ awards onto the Unissued notices spreadsheet (Excel 22KB)
  • go to Step 3.

If you have not identified any (PY) or earlier ‘Finalised’ awards that require a ‘Manual TC602 Award Notice’ to be issued

  • a ‘Manual TC602 Award Notice’ will not need to be completed for any (PY) or earlier ‘Finalised’ awards
  • take no further action.

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Step 3

If you have entered details on the Unissued Notices Spreadsheet

  • for (CY) ‘INITIAL CY’ or ‘AMENDED’ awards that require a ‘Manual TC602 Award Notice’ to be issued, follow the ‘Unfinalised Award Notice (UnFan) Helpcard’
  • for (PY) or earlier ‘Finalised’ awards that require a ‘Manual TC602 Award Notice’ to be issued, follow the ‘Finalised Award Notice (FAN) Helpcard’

then, once you have prepared each unissued notice

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Step 4

If you have prepared any notices for a (CY) ‘INITIAL’ or ‘AMENDED’ award

  • update ‘Retained’ Household Notes for each ‘Manual TC602 Award Notice’ you’ve prepared using the ‘Debt Recovery’ category with the message OE20 from TCM0166020. For how to do this, use TCM1000001
  • take no further action

If you have prepared any notices for a (PY) or earlier ‘Finalised’ award

  • update ‘Retained’ Household Notes for each ‘Manual TC602 Award Notice’ you’ve prepared using the ‘Debt Recovery’ category with the message OE21 from TCM0166020. For how to do this, use TCM1000001
  • take no further action.