Terms & Conditions

[martin walmsley]

My authority has now received several NTC award letters from HB/CTB recipients, some of them with predictable changes in the financial year 2003/04.

After reading through all the tax credit material I have available, I am unsure as to whether or not we are able to process these documents without ringing the IR helpline. How is everyone else dealing with these?

Thanks,
Martin.

[chris harvey]

As I understand it, you need to contact the IR priority helpline number (does anyone know what it is yet, it was supposed to be available from “mid March”) whenever you get an award notice with a predictable change. We are supposed to ask for the amount of CTC and WTC due before and after the change and the date of the first instalment of the revised amount. The case study K in the guide outlines a case but in the example there is only a change to CTC and no change to WTC. I am trying to figure out how the dates will work if both elements change but the payment dates are different. If you are dealing with a proforma 2 instead of an award notice, you only need to contact the IR priority helpline if there is a change in the WTC as the proforma should include the relevant dates for the CTC award.
We haven’t processed any of these as we haven’t got the IR number yet.

[martin walmsley]

I’ve actually just finished (after 2 hours) of struggling through a NTC notification, where there is a change to CTC in Dec2003 due to a dep becoming 19 years old. I’ve used the guidance I have, and have managed to calculated the CTC weekly award prior to and after the change. As the payment dates & 4-wkly frequency have been quoted, this has made the assessment for HB/CTB purposes possible. I worked it all back to the annual figure and it tallied, so it looks as if I got it right.

[Author]

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