Spotlight on: HMRC data gather for the
Transitional Protection calculation
Introduction
This Spotlight product has been designed to help Move to Universal Credit agents to request and use data from HMRC for the Tr ansitional
Protection calculation.
Identification and selection
For the Move to Universal Credit pilot, the first 100 claims will be identified manually. See Move to Universal Credit to ide ntify who is in and out of
scope for the pilot and for exemptions and deferrals.
The pilot will run in Harrogate jobcentre from 24 July 2019 for 18 months. A dedicated team has been set up to support claimants.
Agents will check the Interests screen on Searchlight to identify in-scope claimants with an open interest in New Tax Credits (it will not
differentiate between Working Tax Credits and Child Tax Credits).
Once the Tax Credits interest is established, the agent will email the spreadsheet with the list of claimants to the HMRC mai lbox with Move2UC
Scope Request” in the subject line. The spreadsheet will be password protected.
HMRC staff will:
check the list to identify any claimants who are not in scope for the pilot from their perspective. Where they exclude a clai mant, they inform
DWP of the reason why so agents can update the Manage a Move
email the refined list back to DWP Team Harrogate (link sends e-mail) with “Move2UC TP data request” in the subject line
annotate their system with a household note to indicate which claimants are in scope for Move to Universal Credit. This will help to identify
Move to Universal Credit claimants if they receive any queries directly. DWP will track the claimants’ progress on the Manage a Move tracker.
On receipt of the refined list, the agents will check again that the claimants are still in scope and update the M anage a Move. For claimants
excluded by HMRC, the agent will set a review date to revisit at a later date.
Migration Notice issued
When the migration notice is issued, agents will inform HMRC via email (link sends e-mail) so they can update their system notes with the
deadline date by which the claimant should make their Universal Credit claim. The email will have “Migration notice issued” i n the subject line.
Where the claimant has a change of circumstances, their migration status could change:
an extension to the deadline is agreed
they are deferred
they are cancelled or withdrawn from the move to Universal Credit journey
DWP will inform HMRC by email with “Change in migration status” in the subject line.
Universal Credit claim made
When the claimant has made their claim to Universal Credit and verified their identity, agents are notified via the Service. They complete Sect ion
one of the MM MGP1 (HMRC) form and email it to HMRC’s mailbox to gather the following data to calculate Transitional Protecti on:
gross annual earnings
gross annual self-employment
other household income
household daily rate of working tax credits and/or child tax credits
weekly childcare costs
number of children in childcare.
The form records the details of the claimant and their partner if they have one, therefore only one form is required for the couple. HMRC
acknowledge receipt of the MM MGP1 (HMRC) form via email. (link sends e-mail)
For the pilot, HMRC have agreed to return the completed form by the next working day. They will return the completed form to move to uc pilot
(link sends e-mail)
Blank MM MGP1 (HMRC) forms are located in the Move to Universal Credit Team’s shared folder.
Change of circumstances
If the claimant has a change of circumstances before they receive their Migration Notice, they report it to HMRC as usual. If the change affects
the move to Universal Credit, HMRC notifies DWP via move to uc (link sends e-mail), such as:
the claimant’s contact details change
there is a change in the household composition
they move into one of the exclusion or deferral categories
These are examples, not a full list.
If the claimant contacts HMRC after they have received their Migration Notice they will be to ld to contact the team in Harrogate directly on 0800
169 0328.
Where there is outstanding action on the HMRC claim, they may need to re -send the MM MGP1 (HMRC) with the revised details. For example, if
there was an outstanding reconsideration or appeal that has since been cleared. HMRC agents will include in the subject line of the email “Re -
send of data” and they will highlight which data items have been changed.
Calculating Transitional Protection
The following table shows where to input the data on the MM MGP1 (HMRC) onto the corresponding fields on the Transitional Protection
calculator:
Section on the MM
Field on the MM MGP1
Corresponding field on Transitional
MGP1 (HMRC)
(HMRC)
Protection calculator
Section 2
Gross annual earnings
None – this data is required to calculate
the net monthly income in section 3
Gross annual self-
None – this data is required to calculate
employed earnings
the net monthly income in section 3
Other household income
Other income
Household daily rate
Working tax credits daily rate
Child tax credits daily rate
Weekly childcare costs
Childcare costs
No. children in childcare
Number of cared-for children
Section 3
Total net income
Net monthly
earnings
Child is receiving
No of children receiving Tax Credit
disability element
disability element (lower) field
Child is receiving DLA
No of children receiving Tax Credit
high care component
disability element (higher) field
Retention of data
The emails containing the completed MM MGP1 (HMRC)s will be retained in move to uc (link sends e-mail) for 14 months and then deleted.
Where there has been a review, we will retain the new email for 14 months too.