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How HM Revenue & Customs handles Child Tax Credit and Working Tax Credit cases

Step 5 Note: Where it is clear there is no overlap or the customer is included in another claim, the verification failure can be resolved without making any enquiries. Check whether you can continue to process the work item. Follow the guidance in TCM0138020 then, if you can continue to process the work item compare the existing customer’s address and the failed customer’s address you noted on form TC648. If the addresses are different, you can’t be sure it’s the same child or young person, go to Step 6. If the addresses are the same, then it’s the same child or young person, go to ...

then Step 6 Note: Where it is clear there is no overlap or the customer is included in another claim, the verification failure can be resolved without making any enquiries. Check whether you can continue to process the work item. Follow the guidance in TCM0138020 (link is external) , then, if you can continue to process the work item Compare the existing customer’s address and the failed customer’s address. If the addresses are different, you can not be sure it is the same child or young person, go to Step 7. If the addresses are the same, then it is the same child or young person, go to...

Step 2 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 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 excepti...