Credit Title Guide – Chapters 1 to 4
01 Introduction
Introduction
1. The National Insurance and PAYE System (NPS) is owned by HM Revenue and
Customs and is used to awards credits on behalf of DWP. The forerunner to NPS
was called NIRS 2 which was the replacement of the original system called NIRS.
2. These instructions explain how incapacity credits are recorded by NPS and show
how to resolve discrepancies about the number of credits due to each customer.
These instructions also provide a general background to the award of other credits
and should be read in conjunction with the
eNIRS browser instructions.
Subpages
01 Introduction
02 Recording incapacity credits
03 RD23 Rejections
04 Class 2 Self Employed customers
05 Credit Enquiries
06 Evidence of Incapacity for credit purposes
07 Impact of JSA and CA Credits on IB and ESA
08 Credits for periods of education or training
09 Starting credits
10 Credits for married or divorced women and widows or widowers
11 Previously Replaced Benefits
12 Credits dealt with by HMRC
13 Credits dealt with by Income Support Section
02 Recording incapacity credits
PSCS and JSAPS Interface
1. PSCS and JSAPS both have an interface that automatically transmits incapacity
liability start and end dates to NPS. The interface is triggered when data is input into
certain PSCS and JSAPS dialogues.
For example, when dialogue RP605 is used to adjudicate on a final award of IB, the
interface will be triggered and automatically transmit the IB liability start date to NPS.
If the award is for a closed period of incapacity the interface will also transmit the
liability end date.
2. An incapacity liability week runs from a Sunday to a Saturday so these are the only
dates transmitted via the interface to NPS.
For example, a claim beginning on Wednesday 08/09 will have a liability start date of
Sunday 12/09 and a claim ending on Wednesday 29/09 will have a liability end date
of Saturday 25/09.
3. If the liability start or end date being transmitted to NPS conflicts with any period of
liability already held by NPS, the whole transaction is rejected and form RD23 is
generated. See
RD23 Rejections instructions.
Subpages
HMRC Internal Credit Award Exercise
HMRC Annual Credit Seek Scan
Awarding credits on a clerically maintained claim
eNIRS Browser
Awarding credits between an account deletion and rebuild
Logging system failure incidents
Mixed Credits
NIRS Conversion Problems
HMRC Internal Credit Award Exercise
4. Each May, HMRC run an Internal Credit Award exercise to award credits to NPS
accounts for the last completed tax year. The exercise examines each NPS account
to identify if any periods of liability are present within the tax year. If any liabilities are
recorded, NPS automatically awards the appropriate number of credits to the tax
year.
Example Claimant claimed ESA from Monday 03/05/2010 to Wednesday 20/10/2010
The JSAPS/NPS interface transmitted an ESA liability start date of Sunday
09/05/2010 and an ESA liability end date of Saturday 16/10/2010 to NPS.
In May 2011, HMRC performs the Internal Credit Award Exercise looking for liabilities
that fall within the 10/11 tax year.
NPS identifies that the ESA liability from 09/05/2010 to 16/10/2010 falls within the tax
year and allocates 23 ESA credits to the 10/11 tax year.
HMRC Annual Credit Seek Scan
5. In November of each year HMRC run an Annual Credit Seek Scan. This scan
looks at all of the credits already posted to ensure that all credits expected from
benefit claims have been notified and are recorded on NPS.
6. The Credit Seek Scan will identify all accounts where a benefit claim has been
made in the last complete tax year. A check is then performed to identify if credits
have been posted as a result of the benefit claim.
RD14GT
7. If the Annual Credit Seek Scan identifies that no credits have been posted during
the last closed tax year, NPS will generate form RD14GT and send it to the BC who
dealt with the benefit claim.
8. Form RD14GT displays the:
type of benefit claimed
date of the benefit claim
BC location code.
9. On receipt of form RD14GT action must be taken to identify why a period of liability
is not held on NPS.
Effective Claim
10. If the claim was successful and built on PSCS or JSAPS, the liability start date
should have been transmitted to NPS via the normal interface. If liability details have
not successfully transmitted to NPS, follow the steps below:
Step
Action
1
Check eNIRS to see if a period of liability is now held on NPS for the claim.
2
If the liability is now held, take no further action and destroy form RD14GT in
confidential waste.
3
If the liability is not held on NPS, use the eNIRS browser to insert the period
of liability in the
Liability Adjustment screen
Defective Claim
11. There could be a number of reasons why a claim has not progressed from the
initial claims build stage. If the original claim did not progress to the adjudication
stage, for example the claim was defective, no credits will be due and no further
action is necessary. The RD14GT can be disposed of in confidential waste.
Awarding credits on a clerically maintained claim
12. The eNIRS browser is used to award credits on clerically maintained claims. See
eNIRS browser. To commence the award of credits take the following steps;
Step
Action
1
Use eNIRS to select
Liability from the tool bar
2
Click on the
Add Liability button
3
The Adjustment type is pre populated with
Add
4
Select a liability type from the drop down menu
For ESA claims select –
Periods of ESA (Clerical) For IB claims select –
Periods of Incapacity (Clerical)
5
Enter the liability start date in the Start date field. NB The start date for IB
and ESA incapacity liabilities must be a Sunday.
6
Enter your office ID number in the
Office Number field and press
submit.
13. When a clerically maintained claim ends, it is essential that the open period of
liability held by NPS is also closed. The liability end date must be a Saturday. If this
action is not taken NPS will continue to award credits up to State Pension Age (SPA).
eNIRS Browser
14. The eNIRS browser is an intranet based browser that allows Jobcentre Plus staff
to view relevant NIRS details. This system should be used to adjust periods of
incapacity liability and credits. More information about the browser can be found in
the
eNIRS guidance for IB & ESA staff – Introduction and management
checks and the process to make changes to NPS can be found in
eNIRS
guidance for IB & ESA staff - procedures.
Awarding credits between an account deletion and rebuild
15. When an account is deleted from PSCS or JSAPS a liability end date is
automatically transmitted to NPS via the nightly interface. The end date transmitted
to NPS is the Saturday before the week of deletion.
16. When the account is re-built on PSCS or JSAPS a new start date is transmitted
to NPS. The start date is the Sunday following the week of re-build.
17. Action is required to enter a period of liability to cover the period between the end
and new start date.
Example Account deleted on Wednesday 13/10/2010 - End date transmitted to NPS is
Saturday 09/10/2010
Account rebuilt on Monday 18/10/2010 - Start date transmitted to NPS is Sunday
24/10/2010
In this example there is a 2 week gap so action is required to enter a clerical period
of liability from Sunday 10/10/2010 to Saturday 23/10/2010.
Logging system failure incidents
18. An IT fault may lead to erroneous periods of liability being held on NPS. It is
therefore important that the erroneous periods of liability or missing credits are
investigated to discover the reason for the non-award. Where there is no obvious
reason why NPS is holding erroneous information to that held on PSCS or JSAPS,
report the fault as an incident via Technow.
19. The incident will be investigated to discover if the fault lies with PSCS, JSAPS, or
NPS to see if there is a trend or common denominator that is causing the fault and
whether a system fix is required.
Mixed Credits
20. Mixed credits are due when a claimant changes between a claim for JSA and a
claim for IB, SDA or ESA, or vice-versa. Providing the claims are consecutive – i.e.
there is no break of even one day between the end of one claim and the beginning of
the other – a credit is due for that week. Click
here to see how to award a Mixed
Credit.
NIRS Conversion Problems
21. When viewing the Conts screen of the eNIRS browser, users may see some
credit entries shown as CN
credits. HMRC have confirmed that CN credits are Direct
Debit and Quarterly Billing credits that were part of the NIRS1 to NIRS2 conversion
exercise.
22. Unfortunately, the conversion from NIRS 1 to NIRS2 corrupted some data held
and in time will be corrected by HMRC. A common fault with CN entries is that and
number of credits due in one contribution year have been duplicated in the following
year (e.g. 13 credits from the 96/97 year have been added to 52 credits in the 97/98
year so the total for the 97/98 year is shown as 65 CN credits).
23. HMRC Self Employment Section will eventually correct any incorrect award of CN
credits, however HMRC are currently happy to leave the accounts with a surplus
figure.
24. On cases where there is a surplus of CN credits, users should only take action to
ensure that the incapacity liabilities and credits are correct and take no further action.
03 RD23 Rejections
NPS outputs RD23 rejection
1. When NPS receives data that conflicts with the data already held on a claimant’s
account it will reject the new data and generate form RD23. The RD23 form is sent to
the Benefit Centre (BC) to investigate why the new data conflicts with the data
already held.
Example
NPS holds an open ESA liability starting 03/01/2010
JSAPS transmits a new ESA liability start date of 04/07/2010
As NPS has not received an end date for the open liability from 03/01/2010,
the new liability start date is rejected and form RD23 is generated.
2. There are many reasons why NPS will reject data, however the following guidance
covers the action to take on the most common types:
Account not found
Account status does not allow processing
Failed Negative Credit Adjustment Checks
Failed overlapping contribution/credit check
Failed Personal Details checks
Failed Personal Surplus Class 1 Credit Check
Failed reduced rate election check
Liability start/end date not before SPA/Death
Matching Period of IB State Second Pension (S2P) entitlement could not be
found
New or amended liability not compatible with existing liabilities
No matching period found to amend
Non-matching account found
No valid old office exists
Old and new offices identical
Overlapping period of IB S2P held
The benefit claim to terminate does not exist
There is already an open benefit claim of this type on the account
RD23 Rejection - Account not found
3. In the case of this rejection type NPS has not found an account for the person
named in the input details. Check if NINo/check brick is correct or if an Isle of Man
(IoM) NINo has been used.
4. If NPS does not hold an account on the eNIRS browser a message
Account does
not exist will appear. Select
OK and the
Enter NINo screen will reappear. Take
action to verify the NINo used and resubmit.
5. If a NINo cannot be traced or confirmed, follow the process in the
Benefit Inspired
NINO Allocation guidance to enable a NINO to be traced or allocated to the
claimant.
6. As soon as a NINO is allocated or the NPS account is upgraded, ensure that the
eNIRS browser is used to inset the appropriate number of credits or period of liability.
RD23 Rejection – Account status does not allow processing
7. This rejection is generated when the NPS account does not have the correct
status type to allow output from, or input to, any part of the account. The RD23 may
show any of the following Account Status types in the NIRS2 DATA section at the
end of the form:
Redundant Account
Pseudo Account
Amalgamated Account
Cancelled Account
Administration Account
Conversion Rejected
Redirected Account
8. For any NPS account with any of the above status a file should be raised and sent
to:
[redacted].
9. The file
must include:
form RD23
photocopies of the first page and signature page of the claim form
PDCS and PSCS screen prints, and
a clear minute outlining the action we are trying to take e.g. notify NPS of the
award of IB/ESA and requesting that the account status be changed.
RD23 Rejection – Failed Negative Credit Adjustment Checks
10. This type of RD23 is output if credits have been allocated for a particular tax year
and an attempt has been made to remove more credits than are held.
11. On receipt of the RD23, check the claimant’s claim history using PSCS, JSAPS
or clerical papers to ensure that the IB or ESA credits recorded on NPS (and on the
RD23) are correct.
12. If the credits recorded on NPS do not match the period of incapacity recorded on
PSCS or JSAPS, use the eNIRS browser to update the NPS account by adding or
subtracting the relevant amount of credits. This should be achieved by adjusting the
period of liability, however, on some accounts the actual credits will need to be
adjusted.
13. If the IB or ESA credits recorded on NPS are correct, the RD23 will need to be
directed to any other office that have awarded credits during that tax year. The next
office will then consider their credits in the same way.
RD23 Rejection – Failed overlapping contribution/credit check
14. This rejection is produced when credits have been awarded for the same period
as Class 1 Contributions. Check PSCS or JSAPS to check that the award of credits
is correct. If the credits are correct check to see if the claimant is doing Permitted
Work
15. If the amount of Class 1 contributions does not match the declared earnings from
Permitted Work or there is no record of any work being undertaken, consider a fraud
referral.
RD23 Rejection – Failed Personal Details Check
16. This rejection is produced when contributions/credits are posted to an account
and fail the NPS personal details checks.
17. Following receipt of this type of rejection, check PSCS, JSAPS and the clerical
papers to make sure that the personal details correspond with those held on NPS. If
NPS is incorrect, action will need to be taken to correct the account. If NPS do not
hold the correct marriage or civil partnership details, notify NPS of the correct dates
by completing form
CA8437. (link is external) Use form
CA8438 (link is external) to
notify NPS about details of:
date of divorce
date civil partnership was dissolved
change of title
change of surname or forename
Form CA5453 is used to notify NPS of a change to the date of birth or date of
death.
18. If NPS already holds a verified date e.g. date of birth, send a file to:
[redacted].
19. The file should contain a minute explaining why it has been referred to them and
copies of any forms, which confirm the claimant’s details, e.g. their correct date of
birth. If copies of certificates such as birth or marriage/civil partnership certificates are
sent these must be verified.
20. If all the details on NPS are correct and match those held on PSCS or JSAPS,
consideration needs to be given to the four circumstances that can cause this RD23
to be produced:
Credits are before the date of entry;
Credits are before date of birth;
Credits posted after date of death;
Credits posted after date of retirement.
21. If credits have been awarded under any of these circumstances, use eNIRS to
remove the inappropriate period of liability.
22. In some circumstances an RD23 of this type may be produced following the input
of the negative adjustment of credits and display a Nil total for the tax year. If an
RD23 is received in these circumstances no further action is required and it can be
destroyed.
RD23 Rejection - Failed Personal Surplus Class 1 Credit Check
23. NPS will produce this rejection when more than 52 (or 53 if appropriate) credits
have been posted to an account.
24. On receipt of the RD23 use PSCS, JSAPS or clerical papers to make sure that
the credits recorded on NPS (and shown on the RD23) are correct.
25. If the credit award recorded on NPS is incorrect, use the eNIRS browser to adjust
the period of liability to remove the incorrect credits from the claimant’s account.
26. If the discrepancy has occurred because credits have been allocated by more
than one benefit, checks should be made to ensure that both benefits were not in
payment at the same time. If an overlapping benefit has been in payment at the
same time as IB or ESA the date from which the overlapping benefit has been paid
and the basic weekly rate must be established, either by using the relevant benefit
screens or contacting the other benefit team.
IB or ESA overlaps with Other Benefit
27. If only one RD23 has been received and this is for the most current tax year, the
case must be checked to see if IB/ESA and the overlapping benefit are still in
payment. If they are, consider a fraud referral.
28. Refer the overlapping benefit case to the DM as per current procedures if the
RD23 received is for a tax year prior to the most current tax year or IB or the
overlapping benefit is no longer in payment.
No Overlap Found
29. If however no overlap of benefit is found and it is purely credits that have
overlapped the following action should be taken:
30. Arrange for the appropriate number of credits to be deducted from the claimant’s
account to return it to 52 credits for the tax year (please note tax years 97/98, 03/04
and 08/09 are all 53 week credit years).
Example
NPS holds a total of 65 Class 1 credits in the 08/09 tax year, 20 CA credits
and 45 IB credits. IB credits take priority over CA credits therefore CA unit
should be contacted to remove 12 credits.
31. Make a note on PSCS or JSAPS to explain the action taken to clear RD23.
RD23 Rejection - Failed reduced rate election check
32. This RD23 rejection is generated when there has been an attempt to post Class 1
credits to a tax year where claimant has an open married woman’s reduced rate
election. Female claimants with a valid reduced rate election are not entitled to Class
1 credits.
33. On receipt of the RD23, check NPS to check if the reduced rate election is still
open or whether it has lapsed.
NB. If a married woman does not pay reduced rate contributions for two full tax
years, the reduced rate election automatically lapses and the claimant reverts back to
paying full rate NI contributions from any employment.
34. If the reduced rate election is still open, use the eNIRS browser to remove the IB
or ESA liability.
35. If the Reduced rate election has been closed or has lapsed, ensure that IB or
ESA liabilities do not overlap any period covered by the reduced rate election. Use
the eNIRS browser to adjust liabilities accordingly.
RD23 Rejection – Liability start/end not before SPA/Death
36. This RD23 rejection is produced when PSCS or JSAPS attempts to enter a State
Second Pension (S2P) start date but NPS holds details that the claimant has
reached SPA or has died. If the claimant has reached SPA or has died, take the
appropriate action to close the benefit claim on PSCS or JSAPS. The correct liability
end date will transmit to NPS.
RD23 Rejection - Liability Start/End Date Not Before S.P.A/Death
37. When this type of rejection is received, check for the reason why it has been
produced. If it is because NPS is holding a date of death for the claimant this will be
shown in the identity details box of the RD23. If no date of death is shown the date of
birth should be checked.
Date of Death shown
38. If an RD23 of this type is received and a date of death is shown, PDCS
should be checked first to see if it also holds the date of death. If PDCS does
not show the date of death, CIS should also be checked.
39. If a date of death is shown on PDCS or CIS it should be accepted as bei ng
correct. PSCS or JSAPS should be checked to see if the date of death is
shown, and whether the IB/ESA claim is open or closed.
If the case is still
open please see paragraphs 47 to 48.
If the case is
closed please see paragraphs 49 to 50.
If the date of death is not shown on PDCS or CIS please see paragraphs 51 to
52.
PSCS or JSAPS account still open
40. If the IB or ESA claim is still open (including live, credits only and dormant
status), suspend and recall any payment. The case will also need to be closed down.
If there has been a potential overpayment the case should be referred to the DM
following normal procedures.
41. Once the case has been closed down this will automatically trigger an adjustment
to the S2P details. This in turn will trigger the production of another RD23, this time
with the rejection legend “Matching Period of IB S2P Entitlement Could Not Be
Found”. This is because NPS is not holding any IB S2P details as the original
notification was rejected. No action will need to be taken on this RD23.
PSCS or JSAPS account is closed
42. If the IB or ESA claim is closed and was closed due to the claimant’s death, take
no further action on the RD23. If the case was closed after the S2P details were
notified to NPS a second RD23 will be received with the rejection legend “Matching
Period of IB S2P Details Could Not Be Found”. No action will need to be taken on
this RD23.
43. If the case was closed for some other reason, and this was from a date after the
date of death held for the claimant, the case should be referred to the DM if there has
been a potential overpayment.
Date of Death not shown on PDCS or CIS
44. If the date of death is not shown on PDCS or CIS, a file should be sent to the
Account Investigation Section (AIS) at Benton Park View, Longbenton. They should
be asked to make enquiries into the claimant’s account as NPS is holding a date of
death and this is not showing on PDCS or CIS. The file should contain a covering
minute showing the date of death and any other relevant information, such as the
date of the last correspondence from the claimant, particularly if this is after the
recorded date of death. The file should be sent to:
[redacted]. 45. The case should be placed in BF for 8 weeks to await a reply from AIS. If AIS
confirm that the date of death is correct, the case should be considered for a fraud
referral. If the date of death was incorrect and has been removed from the claimant’s
account use the eNIRS browser to enter the S2P details. Find more information in
the
eNIRS instructions.
Date of Birth discrepancy
46. If the Date of Birth held by NPS does not match that held on PSCS send form
MF2 to the claimant to seek correct date of Birth details. The claimant’s birth
certificate must be requested so that the date can be verified.
47. When the birth certificate is received, if the date of birth held on PSCS is incorrect
this should be amended via PDCS using screen PD360. If the date held on NPS is
incorrect form CA5453 should be completed and the case placed in BF for 2 weeks
to allow the information to be input onto NPS. When the BF date expires, use eNIRS
to notify the S2P details.
RD23 Rejection - Matching Period of IB S2P Details Could Not Be Found
48. This RD23 rejection is produced when there has been a change in the claimant’s
entitlement, which has resulted in amended S2P details being transmitted via the
interface but NPS does not hold the original S2P details. RD23s of this type will
usually be received after an RD23 with the rejection legend “Liability Start/End Date
Not Before SPA/Death” has been received.
49. If an RD23 with this legend is received and a RD23 with the rejection legend
“Liability Start/End Date Not Before S.P.A/Death” has not been received
investigations will need to be made into why the adjustment to the S2P details was
being made and whether any further action is necessary.
RD23 Rejection – New or amended liability not compatible with existing
liabilities
50. These rejections are generated when NPS is notified of a new or closed period of
liability which is not compatible with the liability information it already holds.
51. NPS can hold details of liabilities such as:
Liability to pay class 2 national insurance contributions
Periods of Approved Training
Periods of Incapacity
Periods of Full Time Education.
52. Some periods of liability can be open at the same time, for example, a period of
incapacity, and liability to pay class 2 contributions, however, other liabilities cannot
be open at the same time (e.g. Approved Training and a Period of Incapacity) and
this includes two periods of the same liability.
53. When this type of rejection is received the Transaction Type, Liability Start Date
and Liability End Date fields should be checked to identify what information was sent
to NPS by PSCS or JSAPS.
NB. PSCS and JSAPS will always transmit a liability start date with an end date
transaction. This allows NPS to identify which period of liability the end date applies
to.
New liability start date rejected - NPS already holds open period of liability
54. If a new period of liability is rejected because NPS is already holding an open
period of liability, first determine when the open liability held by NPS should have
closed.
55. If the period of liability held by NPS is an IB, MA or ESA liability and that period of
liability should already hold an end date, use the eNIRS browser to:
input the correct liability end date, and
input the liability start date of the new current period of incapacity (this will be
the Sunday date).
56. If the open period of liability held by NPS is for Approved Training (AT), contact
the JSA team to ask that they close the AT liability via the eNIRS browser.
57. When the JSA team confirm that they have taken action to close the AT liability,
check the eNIRS browser to confirm that NPS is holding the AT liability end date. If
the end date is now held, input the new liability start date of the new current period of
incapacity (this will be the Sunday date).
Example NPS holds IB liability from 01/06/2008 to Open
JSAPS transmits a new ESA liability start date 04/03/2012
NPS will not accept the new ESA liability start date 04/03/2012 because the IB
liability starting 01/06/2008 is still open.
A check of PSCS shows that the IB claim starting 01/06/2008 ended on 05/06/2008
so no liability should exist as the claim lasted less than a full credit week (Sunday to
Saturday)
To correct this scenario, use the eNIRS browser to delete the IB liability beginning
01/06/2008 and open the new ESA liability from Sunday 04/03/2012.
Liability end date rejected - NPS holds a different liability start date to that
transmitted by PSCS/JSAPS
58. PSCS and JSAPS both transmit a liability start date with all liability end date
transactions. This allows NPS to identify which period of liability the end date applies
to.
59. When this type of rejection is received, use PSCS/JSAPS or clerical papers to
determine what the correct liability start date should be held by NPS.
60. If the liability start date held by NPS is correct (so PSCS/JSAPS has transmitted
an incorrect liability start date with the end date), use the eNIRS browser to enter the
correct liability end date (Saturday date)
Note: Checks of NPS indicate that NPS may hold an incorrect liability start date
when a PSCS account has at some time held an “Appeal Received” status. On many
of these accounts NPS is holding the correct liability start date but PSCS transmits
the start date applicable to when the IB was reinstated following a successful appeal.
61. If a liability start date held by NPS is incorrect, the whole period of liability will
need to be deleted and replaced with the correct period of liability.
Example NPS holds IB liability from 01/06/2008 to Open
PSCS transmits a liability end date of 03/03/2012. As part of this transaction it also
states that the liability start date was 05/07/2009.
NPS will not accept the liability end date 03/03/2012 because the liability start date
05/07/2009 transmitted with this transaction is different to the start date held
(01/06/2008)
PSCS shows that the IB claim starting 01/06/2008 was disallowed on 30/06/2009, the
claimant appealed and IB was eventually reinstated, therefore the correct liability
start date is Sunday 01/06/2008.
As NPS is already holding the correct liability start date, to correct this scenario the
only action required is to use the eNIRS browser to enter the liability end date
Saturday 03/03/2012.
RD23 Rejection – No matching period found to amend
62. This legend usually applies when there is an open Liability held from a previous
claim. This commonly occurs when there are a number of claims in succession,
usually for short periods, which have not been opened and closed quickly enough for
NPS to be updated automatically.
63. For this type of rejection use the eNIRS browser to close the erroneous open
liability and insert the current period of liability. PSCS and the claim papers must be
checked to ensure that all incapacity liabilities have been recorded on NPS. For very
short claims, often a period of liability cannot be recorded, as it does not cover a full
credit week (Sunday to Saturday).
Note: NPS only accepts liability start dates from a Sunday and liability end dates on
a Saturday. This causes problems when a claim does not last a full credit week. The
liability start date is successfully transmitted to NPS, however, as the end date falls
before the liability start date the end date transaction is rejected leaving an open
period of liability.
Example Linking IB claim starts Monday 12/07/2010
PSCS transmits a liability start date of Sunday 18/07/2010 to NPS
Claim is closed from Friday 23/07/2010
NPS transmits a liability end date of Saturday 17/07/2010 to NPS
As the end date of 17/07/2010 is before the start date of 18/07/2010 it is rejected by
NPS leaving the liability open from 18/07/2010.
64. When this occurs, use the eNIRS browser to remove the whole period of liability.
RD23 Rejection – Non-matching account found
65. In the case of this rejection type, NPS has not found an account for the person
named in the input details. This may be because there was a mistake in the identity
details entered on the original enquiry or there has been a change of name.
66. NPS will have traced an account that matches the NINo input, if this is the correct
account but one of the circumstances in paragraph 16 and 17 applies, Failed
Personal Details Checks, take action to correct details held by NPS. If NPS does not
hold the current marriage or civil partnership details, notify NPS of the correct dates
by completing form
CA8437 (link is external). Use form
CA8438 (link is external)
to notify NPS detail of:
Date of divorce
Date civil partnership was dissolved
Change of title
Change of surname or forename
Form CA5453 is used to notify NPS of a change to the date of birth or date of death.
67. If the account traced by NPS does not relate to the claimant, investigate further to
obtain the claimant’s correct identity details. Once further information has been
obtained use eNIRS to input the correct liability information.
RD23 Rejection – No valid old office exists
68. Take no action on this type of RD23. Destroy in confidential waste.
RD23 Rejection – Old and new offices identical
69. Take no action on this type of RD23. Destroy in confidential waste.
RD23 Rejection – Overlapping period of IB S2P held
70. This rejection is received where an attempt is made to record details that overlap
with any other S2P period displayed. When this message is received check that all
the correct Start and End Dates for State Second Pension on eNIRS are recorded
correctly. If necessary use eNIRS to correct any erroneous periods recorded.
RD23 Rejection – The benefit claim to terminate does not exist
71. An RD23 with this rejection will be produced when PSCS or JSAPS has sent
NPS a transaction terminating the IB or ESA claim, however, NPS is not holding any
details of the original IB or ESA claim.
72. To ensure NPS holds the claimant’s correct claim details, use the Liabilities
Adjustment screen in eNIRS to record the correct IB or ESA period of liability.
RD23 Rejection – There is already an open benefit claim of this type on
the account
73. PSCS or JSAPS must be checked to see whether NPS is holding the correct
liability start date. If the liability start date is correct, no further action is necessary
and the RD23 can be destroyed. If the claims details differ to that held on NPS, use
the eNIRS browser to adjust and amend periods of liability accordingly.
04 Class 2 Self Employed customers
Self employed claimants
1. HMRC considers a claimant’s liability to pay Class 2 contributions, taking into
account information provided by the claimant about any periods of incapacity for
work. If HMRC are uncertain about the exact weeks the self employed claimant was
unable to work due to illness, they will send form CA1046, NICO 100 or NICO 100B
to the Benefit Centre (BC) to confirm the information.
CA1046, NICO 100, NICO 100B received
2. Form CA1046, NICO 100 and NICO100B will ask for the period of incapacity to be
confirmed from BC records. If the period of incapacity is found to have been recorded
incorrectly or not recorded at all, use the eNIRS browser to enter the correct period of
liability.
3. Form CA1046, NICO100 or NICO 100B should be completed and returned to
HMRC showing the correct periods of incapacity liability. Before returning the form to
HMRC, ensure that the periods of liability held on NPS match the periods of
incapacity recorded on PSCS or JSAPS.
4. On receipt of the returned form, HMRC will recover any outstanding self employed
contributions or where appropriate, take refund action if they are unable to adjust
future bills.
5. In these circumstances, the claimant should be notified of any adjustments to the
number of credits awarded by sending form
CTG1. This will ensure that the claimant
has the right of appeal if they disagree with revised number of credits awarded.
HMRC does not hold evidence of incapacity
6. After receiving a Class 2 bill from HMRC, some claimants contact HMRC alleging
that for part of the billing period they were claiming IB/ESA. If NPS does not hold an
IB or ESA liability for that period, HMRC will refer the claimant to Jobcentre Plus.
7. If the claimant contacts JCP alleging that they were incapable of work, normal
action should be taken to determine a claim and, where appropriate, to award credits.
Service Level Agreement with HMRC
8. JCP has a service level agreement with HMRC to return requests for information
within 20 working days. If the form requesting incapacity information cannot be
returned within the 20 day period, contact the HMRC team who has requested
information to explain the reason for delay.
Revision of forms used by HMRC
9. HMRC are currently reviewing their process for obtaining incapacity information
from JCP. They are reviewing the content of the forms used and whether the
information would be best obtained via a telephone call. Further instructions will be
issued if and when new forms or new processes are developed.