TCM0284320 - Specialist areas - Complex: Complex cases - payment and accounting (Info)

»Ê¹ÚÌåÓýapp tax credits computer is unable to capture full details, or make an assessment, of the following claims

  • families with 18 or more children
  • polygamous or polyandrous marriages
  • tax credits customers entitled to Working Tax Credit (WTC) and receiving income-related Employment and Support Allowance (ESA)
  • complex cases
  • no fixed abode.

You must manually calculate the payment amounts and issue the correct payments to the customer.

You must complete a manual calculation giving details of the payments and the award calculations.

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: »Ê¹ÚÌåÓýapp 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 exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000) For how to check if the exception marker has been applied, use TCM1000314.

»Ê¹ÚÌåÓýappre is an Action Guide for this subject, select TCM0284340 to access it