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TCM0306100 - Specialist areas: international: pre-award: international pre-award claims - initial action
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Reasons not to follow this guidance
You do not need to follow this guidance if
you are dealing with a case that is ‘Award Issued’ or there is a current award in payment.
Checklist
you have the correct user roles to follow this guidance.
you are in the correct MU. Use TCM0322460 for the correct MU number
you know the nationality of the customers. You can get this from NIRS.
TCM0078600 - Claims - work lists (VFs - 1 to 12): Verification Failures work list - Rule 12 - Residency criteria not met (post award) (Info)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
This guidance should only be followed for post award cases. If the case you’re dealing with is pre-award, follow the guidance in TCM0078580.
A Verification Failures work list entry will be created if a customer hasn’t confirmed whether they satisfy one or more of the following residency rules
they are a United Kingdom (UK) national
If you are dealing with a claim for the first time, go to Step 2.
If you are dealing with an expired action date for a TC1125, go to Step 4.
If you are dealing with a returned TC1125, go to Step 5.
If you are dealing with a reply from the United Kingdom Border Agency (UKBA) or National Document Verification Team (NDVT), go to Step 6.
If you have received a NINO from Specialist Tracing Unit (STU) or the BF has expired on your request, go to Step 22.
Step 2
access function ‘Manage Verification Failures’ to check the following information
the nationality of the customer or customers on the tax credit claim, use NIRS or the ‘Application Notes’ for any entries that will help
On receipt of the TC600
manually capture the claim. Follow step 1 of the guidance in TCM0062140 then return to this guidance
Note: Where both customers have a NINO or NONO you need to select ‘Store’ when you access the ‘Summary Screen’.
Note: Where one or both customers do not have a NINO or NONO you can select ‘Process’ as this will create a verification failure.
set up a manual file and record on form TC648
check the claim to see if the customer is present and ordinarily resident in the UK. Follow the guidance in TCM0128120.
If the customer is present and ordinarily resident in the UK, go to Step 3.