HMRC internal manual

Tax Credits Manual

From:: HM Revenue & Customs
Published: 9 April 2016
Updated:: 24 April 2025 - See all updates

TCM0212280 - Payment - direct payments: Direct payments - validate large payments

Background

바카라 사이트榁alidate Large Payments바카라 사이트� 바카라 사이트榁LP바카라 사이트� team check claims where a high value payment (over 拢1,200) is due to be made to ensure that the customer is receiving the correct entitlement and also to prevent overpayments.

The check is generated by the production of a daily listing of high value payments.

Where an amendment has been done by the 바카라 사이트榁LP바카라 사이트� team, you must not apply any further amendments or changes to that element of the claim. You must first contact the 바카라 사이트榁LP바카라 사이트� team for advice.

The 바카라 사이트橵LP바카라 사이트� team will record details of amendments they have done in the Household Notes.

Checklist

Before you follow this guidance, make sure

you follow the guidance in TCM0138020
you are in the correct MU. Use TCM0322460 for the correct MU number.

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

Identify all high value payments due to be issued for this claim and make a note;

which customer or partner the payment will be made to
which year (or years) they are for. For how to do this use TCM1000487
go to Step 2.

Note: It is important, when working the VLP task during the Renewals period, where you identify the case as one you have already worked or checked, that you pass the case to another advisor. This action will maintain the integrity of secondary checks within the VLP process.

Step 2

If it is not a Compliance, Complex or Open Appeal case, go to Step 3.

If it is a Compliance, Complex or Open Appeal case, go to Step 22.

Step 3

Check if the customer and if applicable the partners address is 바카라 사이트楻LS바카라 사이트�. For how to do this, use TCM1000510.

If a 바카라 사이트楻LS바카라 사이트� marker is present on the claim, go to Step 4.

If a 바카라 사이트楻LS바카라 사이트� marker is not present on the claim, go to Step 5.

Step 4

Suspend payments. For how to do this, use TCM1000232

update 바카라 사이트楴TC바카라 사이트� listing
update Household Notes with the message PJ07 from TCM0168020. For how to do this, use TCM1000001
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
complete stats sheet
take no further action.

Step 5

If you are dealing with a case from the 바카라 사이트楴TC바카라 사이트� listing, go to Step 6.

If you are dealing with correspondence received, or any other type of 바카라 사이트榃AM바카라 사이트� referral, go to Step 18.

Step 6

Quality check the income and 바카라 사이트業S/JSA/PC바카라 사이트�. For how to do this, use TCM1000060 and TCM1000342.

If the case has passed the quality check, go to Step 7.

If the case has not passed the quality check, go to Step 9.

If there is no 바카라 사이트楶AYE바카라 사이트� or 바카라 사이트楽A바카라 사이트� income found, go to Step 7.

If the 바카라 사이트楶AYE바카라 사이트� or 바카라 사이트楽A바카라 사이트� return is outstanding, go to Step 7.

If you have identified errors on the claim other than income or 바카라 사이트業S/JS/PC바카라 사이트�, go to Step 8.

Note: Identified errors need to be corrected before any large payment is considered. For example, a household end date being incorrectly actioned after restoring a terminated renewal.

Step 7

update 바카라 사이트楴TC바카라 사이트� listing
complete locally held stats sheet
update Household Notes with the messages PJ08 or PJ09 from TCM0168020. For how to do this , use TCM1000001
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

Step 8

Refer the case to Compliance. For how to do this, use TCM1000407

update 바카라 사이트楴TC바카라 사이트� listing
complete locally held stats
update Household Notes with the message PJ06 from TCM0168020. For how to do this, use TCM1000001
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

Step 9

Check 바카라 사이트楽pecified Dates바카라 사이트�, for how to do this, use TCM1000002.

If the case failed the quality check 바카라 사이트楶re Specified Date바카라 사이트� go to Step 10.

If the case failed the quality check 바카라 사이트楶ost Specified Date바카라 사이트�, go to Step 14.

Step 10

Before making any changes follow the guidance at TCM0042280

amend the customers income using the figures held on 바카라 사이트楶AYE바카라 사이트� or 바카라 사이트楽A바카라 사이트� or 바카라 사이트楯SA?IS?MIG바카라 사이트� marker using the details found on 바카라 사이트楢DD바카라 사이트�. For how to do this , use TCM1000201 and TCM0042080
then go to Step 11.

Step 11

Check if the payment has been issued. For how to do this, use TCM1000435.

If payment has not been issued, go to Step 12.

If payment has been issued, go to Step 13.

Step 12

Suspend payments. For how to do this, use TCM1000232 then

remove payment suspension if it has been set. For how to do this, use TCM1000327.
issue TC1088 to the customer and retain a copy
update retained Household Notes with the message PJ13 from TCM0168020. For how to do this, use TCM1000001
complete 바카라 사이트楨rror Log바카라 사이트� and stats sheet
update 바카라 사이트楴TC바카라 사이트� listing
complete an MS164. For how to do this, use TCM1000292
send a copy of letter to storage
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

Step 13

issue TC1088 to the customer and retain a copy
update retained Household Notes with the message PJ13 from TCM0168020. For how to do this, use TCM1000001
complete 바카라 사이트楨rror Log바카라 사이트� and stats sheet
update 바카라 사이트楴TC바카라 사이트� listing
complete an MS164. For how to do this, use TCM1000292
send a copy of letter to storage
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

Step 14

Before making any changes follow the guidance at TCM0042280

amend the customers income using the figures held on 바카라 사이트楶AYE바카라 사이트� or 바카라 사이트楽A바카라 사이트� or 바카라 사이트楯SA/IS/MIG바카라 사이트� marker using the details found on 바카라 사이트楢DD바카라 사이트�. For how to do this , use TCM1000201 and TCM0042080
then go to Step 15.

Step 15

Check if the payment has been issued. For how to do this, use TCM1000435.

If payment has not been issued, go to Step 16.

If payment has been issued, go to Step 17.

Step 16

Suspend payments. For how to do this use TCM1000232 then

remove payment suspension if it has been set. For how to do this , use TCM1000327
issue TC2002 to the customer and retain a copy
update retained Household Notes with the message PJ13 from TCM0168020. For how to do this, use TCM1000001
complete 바카라 사이트楨rror Log바카라 사이트� and stats sheet
update 바카라 사이트楴TC바카라 사이트� listing
complete an MS164. For how to do this, use TCM1000292
send a copy of letter to storage
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

Step 17

issue TC2002 to the customer and retain a copy
update retained Household Notes with the message PJ14 from TCM0168020. For how to do this, use TCM1000001
complete 바카라 사이트楨rror Log바카라 사이트� and stats sheet
update 바카라 사이트楴TC바카라 사이트� listing
complete an MS164. For how to do this, use TCM1000292
send a copy of letter to storage
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

Step 18

Photocopy original documents and return these to the customer retaining the copies.

If the evidence is accepted, go to Step 19.

If the evidence is not accepted, go to Step 20.

Step 19

Amend the customer바카라 사이트檚 claim using the evidence provided. For how to do this, use TCM1000201 and TCM0042080

issue TC2001
update Household Notes with the message PJ23 from TCM0168020. For how to do this, use TCM1000001
go to Step 21.

Step 20

Do not amend the customer바카라 사이트檚 claim on the 바카라 사이트榯ax credits computer바카라 사이트�

issue TC2001
update Household Notes with the message PJ25 from TCM0168020. For how to do this, use TCM1000001
go to Step 21.

Step 21

Check if a payment suspension has been set. For how to do this, use TCM1000368

remove payment suspension if it has been set. For how to do this, use TCM1000327
complete locally held stats
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
send correspondence to storage. For how to do this, use TCM0074140
take no further action.

Step 22

If it is a Complex, Compliance or Appeal case

phone the relevant 바카라 사이트楥ompliance Officer바카라 사이트� or 바카라 사이트楢ppeals officer바카라 사이트� or 바카라 사이트業nternational Team바카라 사이트� for further advice and ask if they want the payment to be made.

If payment can be made, go to Step 23.

If payment cannot be made, go to Step 24.

Step 23

update Household Notes with the message PJ05 from TCM0168020. For how to do this, use TCM1000001
complete locally held stat sheet
update NTC listing
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

Step 24

suspend payments. For how to do this, use TCM1000232
update Household Notes with the message PJ06 from TCM0168020. For how to do this. Use TCM1000001
complete stats sheet
update NTC listing
pass to your manager for 바카라 사이트楩LM바카라 사이트� check
take no further action.

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