As the IR is behind on processing the NTC claims, I was expecting them to invoke their contingency arrangement. This is detailed in Section 12 of the NTC Guide, and allows Local Authorities to treat existing WFTC/DPTC payments as provisional awards of NTC. Our software provider (Anite) has a programme to put an ammendment code on cases where NTC has been claimed but not yet awarded. In these cases the WFTC/DPTC is not deleted but converted to an NTC income code from 7/4/03.We were planning to run this job as close to 7/4/03 as possible, to wait and see if the contingency arrangements will apply. I understood from the speakers at the IRRV conference that this would be a standard practice if all the NTC claims were not processed in time. From the other replies, I’m not so sure now!
