Chapter TCM0262080

Record NumberTCM0262080
Published date09 April 2016
Checklist

Before you follow this guidance, make sure

  • you have been directed to use this guidance from another guide or your manager has instructed you to do so
  • you have the correct user roles to follow this guidance. Use the B&C Roles and Access Catalogue. You can find this by going to the Benefits & Credits homepage, selecting ‘R’ on the B&C A-Z index, selecting ‘Roles and Access Process’, selecting ‘Roles & Access Catalogue’ from the Related links menu
  • you are in the correct MU. Use TCM0322460 for the correct MU number.
Background

As part of the tax credits commitment to reducing error and fraud, we should check the income declared on the Annual Declaration. Where any one of the scenarios detailed in Step 1 exists, you need to contact the customer and query the income they have provided.

From April 2014, Real Time Information (RTI) was introduced. Employers and Occupational Pension providers submit PAYE information to HMRC each time they make a payment and this is known as RTI.

When RTI income has been obtained, it will be recorded under the status ‘R’. This income type will be visible on screens where income details are shown.

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.

Step 1

The following scenarios may exist

  • employed customers are not receiving National Minimum Wage (NMW) when comparing hours worked with earnings declared (earnings declared appear to be weekly or monthly figures)

Note: A ‘NMW’ table is available in the CAG Toolkit within the Customer Adviser Guide.

  • earnings declared are nil but customer is still employed on the system
  • earnings have reduced significantly from the amounts provided to finalise earlier years but there has not been any corresponding change to work history reported (for example, reduction in hours, change of employer, change to self-employment) and there is not any clear documented evidence to suggest that any income disregards have been applied. Consider the guidance in TCM0116060 and, if the customer is self-employed, also consider the guidance in TCM0118180, in particular the...

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