TCM1000396 - How to complete a Manual Payment Calculation Sheet on a post award Subject To Immigration Control (STIC) complex case

Version 1.0

Changes to previous version - new guidance.

Step 1

Calculate and schedule the manual payments

Step 2

Enter the following information in 바카라 사이트˜Section 1 - Claimant details바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™

  • name and NINO of customer 1 and 2 in the respective fields
  • check the tax credits computer for the person elected to receive the WTC and select 바카라 사이트˜Yes바카라 사이트™ or 바카라 사이트˜No바카라 사이트™ from the dropdown list for the 바카라 사이트˜Nominated recipient바카라 사이트™
  • select WTC for the 바카라 사이트˜Nominated credit바카라 사이트™
  • go to Step 3.

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Step 3

Complete 바카라 사이트˜Section 2 - Establish Entitlement Period바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™ as follows

  • follow the guidance at step 13 of TCM0284385 to calculate the entitlement to WTC, less second adult element, using the SEES Tax Credits Entitlement Calculator
  • the 바카라 사이트˜Award Start Date바카라 사이트™ will always be 06/04/2010 or later as the earliest effective date of this change is 06/04/2010
  • the 바카라 사이트˜Award End Date바카라 사이트™ will be the last date of the tax year which you are paying manually or earlier if the award ends before this date
  • in the 바카라 사이트˜Entitlement Periods바카라 사이트™ table enter details of all the entitlement periods and the respective WTC award amounts (less second adult element) shown on the SEES Tax Credits Entitlement Calculator. Check that the totals shown on the 바카라 사이트˜Entitlement Periods바카라 사이트™ table and SEES Tax Credits Entitlement Calculator match
  • go to Step 4.

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Step 4

Complete 바카라 사이트˜Section 3 - Payments - Entitlement to next HH pay day바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™ as follows

  • follow the guidance at step 8 and step 9 of TCM0220080 to determine the household pay day and the date of the next household pay day and enter this information in the 바카라 사이트˜Household pay day바카라 사이트™ and the 바카라 사이트˜Date of Next HH pay day바카라 사이트™ fields, respectively

Note: When determining the next household pay day, use the actual pay frequency shown on the tax credits computer even though you may be making manual payments four-weekly.

  • follow the guidance at step 10 of TCM0220080 and calculate using the SEES Tax Credits Entitlement Calculator the amount of WTC that the customer is entitled to, less the second adult element, up to the next household pay day and enter this amount in the 바카라 사이트˜WTC바카라 사이트™ field
  • follow the guidance at steps 11 to 13 of TCM0220080 to determine if any adjustments to the award need to be made and select the appropriate 바카라 사이트˜Category of Award바카라 사이트™ from the dropdown list

Note: If the claim you바카라 사이트™re working already has a recovery on it, you바카라 사이트™ll need to continue recovering at the appropriate rate until the end of the award period or until the overpayment has been fully recovered.

Note: If there바카라 사이트™s still an outstanding amount to recover at the end of the current tax year, you must continue to recover the remainder from the following tax year.

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Step 5

Complete 바카라 사이트˜Section 3 - Payments - System Payments up to (today바카라 사이트™s date)바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™ as follows

  • follow the guidance at step 14 and step 15 of TCM0220080 and record any WTC system payments that the customer has already received

Note: In the 바카라 사이트˜WTC paid direct바카라 사이트™ field, enter only the amount of WTC (less second adult element) that should have been paid (figure E on the 바카라 사이트˜STIC calculation sheet바카라 사이트™). Otherwise, you will end up offsetting an amount equivalent to the second adult element which may be remitted anyway.

Note: If any amount of the second adult element already paid or any other WTC amount is to be recovered this should be done as either an in-year or cross-year or direct recovery at the appropriate recovery rate and not as an offset.

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Step 6

Complete 바카라 사이트˜Section 3 - Still to be paid up to (next HH pay day)바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™ as follows

  • leave this field blank because no more system payments will be made in this period due to the payment suspension being set
  • go to Step 7.

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Step 7

Complete 바카라 사이트˜Section 3 - Manual Payments issued so far바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™ as follows

  • follow the guidance at step 16 and step 17 of TCM0220080 and record any WTC manual payments that the customer has already received

Note: In the 바카라 사이트˜WTC paid direct바카라 사이트™ field, enter only the amount of WTC (less second adult element) that should have been paid (figure E on the 바카라 사이트˜STIC calculation sheet바카라 사이트™). Otherwise, you will end up offsetting an amount equivalent to the second adult element which may be remitted anyway.

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Step 8

Complete 바카라 사이트˜Section 3 - still to be paid after (next HH pay day)바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™ as follows

  • leave this field blank because no more system payments will be made in this period due to the payment suspension being set
  • go to Step 9.

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Step 9

Check the amount next to 바카라 사이트˜WTC바카라 사이트™ under 바카라 사이트˜Balance to Pay바카라 사이트™ at 바카라 사이트˜Section 4 - Calculation of arrears바카라 사이트™

If the amount is negative, this indicates that the customer has received their full WTC entitlement and no further payments are due

  • print off a copy of the completed 바카라 사이트˜Manual Payment Calculation Sheet바카라 사이트™ and retain it in the casepapers
  • take no further action.

If the amount is positive, this indicates that the customer is entitled to further manual payments of WTC

  • print off a copy of the completed 바카라 사이트˜Manual Payment Calculation Sheet바카라 사이트™ and retain it in the case papers
  • go to Step 10.

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Step 10

Complete the 바카라 사이트˜Schedule of Payments바카라 사이트™ sheet as follows

  • enter the name and NINO of both customers in the respective fields
  • enter WTC in the 바카라 사이트˜Nominated credit바카라 사이트™ field for both customers
  • select 바카라 사이트˜Suspended payments바카라 사이트™ from the options in the 바카라 사이트˜Reason for issue바카라 사이트™ field
  • follow the guidance at step 20 of TCM0220080 to complete the remainder of the 바카라 사이트˜Schedule of Payments바카라 사이트™ sheet
  • go to Step 11.

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Step 11

Calculate the amount of the first or only WTC manual payment as follows

  • add the amount of any arrears and the amount of any rounding payment recorded at 바카라 사이트˜Section 4 - Calculation of arrears바카라 사이트™ of the 바카라 사이트˜Calculation sheet바카라 사이트™
  • open the 바카라 사이트˜Schedule of Payments바카라 사이트™ sheet
  • enter the total amount of arrears and rounding payment in the first row under the 바카라 사이트˜WTC바카라 사이트™ column
  • go to Step 12.

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Step 12

Check your manual payment calculations are correct. Compare and check that the following figures all match

  • 바카라 사이트˜totals바카라 사이트™ on the 바카라 사이트˜Schedule of Payments바카라 사이트™ sheet
  • sum of arrears plus balance to pay
  • figure G on the 바카라 사이트˜STIC calculation sheet바카라 사이트™.

If all the figures match, print off a copy of the completed 바카라 사이트˜Schedule of Payments바카라 사이트™ sheet and retain it in the case papers.

If the figures don바카라 사이트™t match, re-check your calculations.