TCM0320100 - Extra information: glossary: D

Dead Letter Office
Diagnosed person
Disability
Disabled child and qualifying young person
Dispute resolution reason
Dispute suspension
Dormant
Duplicate notice

Dead Letter Office

Dead Letter Office (DLO) identifies an address that is no longer recognised as a valid postal address. In other words, the address no longer exists because, for example, the building has been demolished.

Diagnosed person

Diagnosed person means

  • a person who has been diagnosed as suffering from, or who after his death has been diagnosed as having suffered from, variant Creutzfeldt-Jakob disease
  • a person who is suffering or has suffered from haemophilia
  • a person in respect of whom a payment has been made from the 1992 Fund, the Eileen Trust or the Independent Living Funds.

A reference to a person being a member of the diagnosed person’s family at the date of the diagnosed person’s death includes a person who would have been a member of their family but for the diagnosed person being in residential accommodation, a residential care home or a nursing home.

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Disability

For tax credits purposes, a customer has a disability if

  • they’re working for 16 hours or more weekly
  • they have an illness or a disability that puts them at a disadvantage in getting a job
    and
  • they satisfy the qualifying benefit test for the disability element.

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Disabled child and qualifying young person

Note: From 08/04/12, Personal Independence Payment (PIP) was introduced as a replacement for DLA customers of working age (16 to 64 years of age). PIP is made of two elements consisting of daily living and mobility and two levels of rates which are standard or enhanced. Customers under 16 and over 65 years old will remain on DLA.

Note: From 08/04/13 Armed Forces Independence Payment (AFIP) was introduced to replace Disability Living Allowance (DLA) for members and ex-members of HM Forces (Army, Navy, Air Force etc). A customer entitled to AFIP will receive the benefit for life, at the equivalent Enhanced rate of Personal Independence Payment (PIP) or higher rate of DLA, and will entitle a tax credit customer to the severe disability element of Working Tax Credit. The Service Personnel and Veterans Agency (SPVA), a division of the Ministry of Defence, will administer AFIP. The Department for Work and Pensions are responsible for making AFIP payments and maintaining the awards.

Note: Child Disability Payment (CDP), Scotland (also known as Disability Assistance for Children and Young People, Scotland), replaces DLA for children and young persons living in Scotland. Eligibility for CDP is for children and young people aged from 3 months to 18 years. CDP mirrors the lower and higher rates of DLA.

A disabled child is a child or qualifying young person who

  • Disability Living Allowance (DLA) or Child Disability Payment (CDP) Scotland is payable in respect of them (or would be payable but for suspension or hospitalisation)
    Note: For more information about being a patient, use TCM0122050.
  • is certified as severely sight impaired or blind by a consultant Ophthalmologist
  • ceased to be certified as severely sight impaired or blind by a consultant Ophthalmologist within the 28 weeks immediately before the date of claim.

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Dispute resolution reason

A dispute resolution reason must be selected in function ‘Maintain Dispute’ before you can remove the suspension of an overpayment recovery.

The following dispute resolution reasons must be used

  • ‘Official error’ should be used where you have decided to remit all or part of the overpayment
  • ‘Decision correct’ should be used where the overpayment is fully recoverable
  • ‘No dispute’ should only be used where the dispute was registered in error
  • ‘Correction / COC applied’ should be used when a correction or change or circumstances has been applied.

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Dispute suspension

A Dispute suspension is where

  • overpayment recovery is in place for an award year
    and
  • the customer disputes their overpayment for that year.

Recovery of the overpayment will cease until the dispute is resolved. This is known as a ‘Dispute Suspension’.

A dispute suspension can only be recorded if

  • the relevant dispute is open (has no resolved date)
    and
  • there isn’t a Manual Suspension present

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Dormant

Dormant relates to a scheme when it’s a limited company that’s inactive and/or there aren’t any employees liable to PAYE and/or NIC.

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Duplicate notice

A duplicate notice is identical to the original notice except for the date of issue. The duplicate notice will show today’s date, not the original date of issue and will give the customer 30 days from the date of issue of the duplicate notice to appeal.

A duplicate notice should only be issued in exceptional circumstances - for example, when it’s known that a notice wasn’t produced by the tax credits computer. A copy notice must be issued in all other circumstances.