Reconciliation of Family Tax Benefit (FTB) 007-11010000

In Customer First:

• select Workspace > Families Benefits > FTB and CCB Reconciliation > Family Tax Benefit (FTB) and Child Care Benefit (CCB) Reconciliation workflow

To view manual screens via the FAO Reconciliation and Claim Summary (FRCS) screen, see FTB reconciliation and lump sum calculation screens.

To assist in unpacking a:

• provisional reconciliation result, go to Step 2
• finalised reconciliation result, see Enquiries about Family Tax Benefit (FTB) reconciliation or lump sum claim

If FTB:

• top-up amounts including supplements and SIFS have been incorrectly suppressed, go to Step 3
• reconciliation:
• has not yet occurred, see FTB reconciliation or lump sum claim pending
• relates to ex-partners or deceased partners, go to Step 4

If the customer:

• has died during the relevant financial year, go to Step 5
• or their partner have returned to work during the relevant financial year, go to Step 6

For historical reconciliation information, go to the Resources page.

Once the tax return is received by the ATO, actual income details are automatically sent to Centrelink for the reconciliation result to be calculated.

To check in:

• Process Direct on the FAO Reconciliation and Claim Summary (FRCS) screen, select the most recent reconciliation line for the relevant financial year to go to FAO Non Lodger Details (FNLD) screen
• Customer First, key 'L' next to line on the FRCS screen to go to the FAO Non Lodger Details (FNLD) screen

The FNLD screen will display the following for the customer and/or partner:

• Has lodged
• Has not lodged
• Has an exemption from lodging where the FAO Non-Lodger Exemption (FNLE) screen is coded
• Is excluded from lodging

Have actual income details been received?

• Yes, to check if debt offsetting is occurring, go to Step 7
• No. Customer and/or partner:
• is required to lodge a tax return or is not required to lodge a tax return, see Non-lodger and late lodger process for FTB reconciliation
• advise they have lodged, see ATO information not received for family assistance reconciliation or lump sum claim

If FTB top-up amounts including supplements and SIFS have been incorrectly suppressed, referral to Families and Childcare Level 2 Policy Helpdesk via the online enquiry form is required.

Referrals to Families and Childcare Level 2 Policy Helpdesk should include:

• customer's Customer Reference Number (CRN)
• customer's name
• partner's name
• relevant income year
• full reason why supplements and SIFS should be uninhibited
• date of DOC on customer's record

If a response has been received from Families and Childcare Level 2 Policy Helpdesk, or the decision is due to an Authorised Review Officer (ARO) or Administrative Review Tribunal (ART) review, email the decision to the Families Reconciliation team.

ARO or ART decision implementation for a Date of Receipt (DOR) more than 12 months in the past

If FTB top-up amounts (including supplements) were correctly suppressed within reconciliation based on original coding applied, but a determination has since been made that an incorrect DOR was used and a request is made to backdate the DOR more than 12 months in the past, referral to the Families Reconciliation team may not be appropriate.

For example, a non lodger update was initially coded using a DOR that resulted in FTB top-ups and supplements being suppressed. Following a review, it is determined that the late lodgement assessment is incorrect, and a request is made to backdate the DOR of the non-lodgement advice to within the lodgement year.

Due to system limitations, generally a DOR cannot be coded with a date more than 12 months in the past. The following coding is required:

• on the Benefit Action (BA) screen, create a reassessment (REA) activity using the correct DOR in the Effect Date/Date of Effect field and a Receipt date equal to 12 months in the past
• activity updates can then be made within the REA activity

If this does not generate the correct outcome, complete the FCC Non-new claim over 365 Days Request webform on the Resources page in Date of Receipt.

Special rules apply for ex-partners to ensure customers are not disadvantaged if the ex-partner lodges their tax return late or fails to lodge.

This process also applies if the customer's partner died during the relevant financial year. Income of a deceased partner is converted to an annualised actual income amount so the annual income test can be applied.

See Previous partners and Family Tax Benefit (FTB) reconciliation.

If a customer has died during the relevant financial year, the reconciliation process remains the same except that:

• if a tax return is required to be lodged for the customer, it will be lodged by the estate
• the customer's actual taxable income is converted to an annualised actual income amount so the annual income test can be applied

A Manual Follow-up (MFU) will be created to issue a manual letter to the estate after reconciliation or re-reconciliation has occurred.

Extra assistance may be available to families if the customer or their partner returned to work for the first time after caring for a child during the relevant financial year and the primary earner's income is not above the primary earner income limit, except for income support periods.

See FTB Part B quarantine and the reconciliation process.

ATO offsetting

After income details have been received from the ATO, details of family assistance debts are sent back to the ATO for possible debt offsetting from the customer's (or their consenting partner's) tax refund.

Debt offsetting from tax refunds may occur regardless of whether a repayment arrangement is in place.

The ATO will advise Centrelink of any amounts used to recover outstanding family assistance debts.

To check details of:

• transactions sent to the ATO, in Customer First, key 'T' next to the provisional line on the FAO Reconciliation and Claim Summary (FRCS) screen to go to the FAO Reconciliation & Claim Transaction (FRCT) screen
• individual debt sent to the ATO and what debt has been offset from a tax refund, in Customer First, key 'Y' in the 'Go to FTB Debt Withholding - ATO screen' field to go to the FAO Withholding for Debt Recovery - CLK (FWDA) screen

For transactions between the ATO and Centrelink, see Debt offsetting during family assistance reassessment, reconciliation and claim processing.

Centrelink offsetting

FTB instalment arrears, reconciliation top-ups and lump sum claim amounts can be automatically used to repay family assistance, social security, student assistance and Paid Parental Leave scheme payment debts. This will happen even if the customer has a payment arrangement in place.

An FTB top-up or lump sum claim amount, after debt offsetting by Centrelink, may be used by the ATO to offset tax debts if the ATO has not yet issued the Notice of Assessment (NOA).

Centrelink will issue any remaining FTB top-up amount to the customer after debt offsetting, and issue a letter to advise the customer of the result.

As Newborn Supplement (NBS) is a component of FTB Part A, it can be used in debt offsetting or may be included in the top-up. Newborn Upfront Payment (NBU) can only be used to offset a previous NBU debt. A separate letter will be sent to the customer about NBU.

To view amounts used to offset reconciliation or lump sum claim debts, key 'W' next to the result line on the FRCS screen to go to FTB Withholding for Debt Recovery - CLK (FWDC).

To view a summary of all FTB debt offsetting that has occurred for the customer, see the FTB Debt Offset Summary (FTBDOS) screen

Has the reconciliation been impacted by debt offsetting?

• Yes, temporary exclusion from debt offsetting may be considered if special circumstances apply. See Debt offsetting during family assistance reassessment, reconciliation and claim processing
• No, go to Step 8

Reconciliation may result in FTB not being assessed for the full financial year if there were periods when FTB was not current.

If the periods where FTB has not been assessed during the financial year are due to income (CAN-INC) the customer will be advised on their reconciliation letter that they should contact the agency so their entitlement can be checked.

Customers who had a non-payment period during the financial year due to income (CAN-INC) will receive a reconciliation letter advising:

• FTB has not been assessed for the full financial year
• to make an annual lump sum claim to reassess eligibility for the income cancellation period

To check non payment periods:

• Service Officers can identify any non-payment periods for the financial year via the FAO Reconciliation and Claim Summary (FRCS) screen in Customer First
• key 'Y' next to Go to Reconciliation & Claim Period Summary (RCPS) screen
• further checks are needed to determine if any are due to income cancellation

Are there any non-payment periods for the relevant reconciliation period?

• Yes. If the non-payment period is:
• due to income, see Assessment of income cancellation periods in FTB reconciliation
• for any other reason, the customer will need to lodge a Lump Sum Claim. See Initial contact by customers claiming Family Tax Benefit (FTB) as a lump sum for a previous year
• No, go to Table 2

To action Manual Follow-up I031FY, go to Step 8.

Reconciliation is based on the following information for the relevant financial year:

• Information provided by the customer in their claim or subsequent change of circumstances
• Centrelink details of non-taxable income support payments, tax-free pensions or benefits paid to the customer or partner. In some cases, the latest estimate for these income components will be a default estimate. If their most recent estimate of these amounts is higher than the Centrelink details on the TXGS screen, the most recent estimate amount(s) will be used. See Updating previous financial year incomes for Family Tax Benefit (FTB) and Child Care Subsidy (CCS)
• If required, actual adjusted taxable income (AATI) details transferred from the ATO once the customer, current partner and/or ex-partner has lodged their tax return. See Mutual Customer Identification (MCI) process
• For maintenance reconciliation, details of maintenance action, entitlement and disbursements for the customer and partner(s) transferred from Child Support
• Immunisation status for FTB Part A children, provided by the Australian Immunisation Register (AIR) from information updated by the child's vaccination provider. A link between Centrelink and the AIR must be set up
• Healthy Start for School (HSFS) health check status, for applicable children only. This information is provided by the customer

Included in reconciliation calculation:

• All FTB (Part A and Part B) paid in the relevant financial year
• FTB debt calculation amounts caused by income and maintenance income that were zeroed during the relevant financial year. Note: qualification debts (for example, changes in care, shared care changes, residence and Rent Assistance (RA) may be raised when they are identified, otherwise will be included in the reconciliation result
• Rent Assistance
• Multiple Birth Allowance (MBA), see FTB Part A - rates
• Newborn Supplement (NBS)
• Energy Supplement for FTB recipients. From 20 March 2017, Energy Supplement is only payable if grandfathering provisions are met
• FTB Part A supplement (if eligible) and Part B supplement
• Single Income Family Supplement (SIFS). Note: SIFS is not payable to new customers for 2017-18 and later financial years. Grandfathering provisions apply for existing customers

Excluded:

• Arrears for previous financial years
• Reissued payments (because the initial payment was included) and returned payments that have not been reissued. See Returned payments and their effect on family assistance reconciliation
• FTB raised as a debt for the relevant financial year
• Advance payments of FTB (this amount is included in the customer's legislative FTB Part A)

The system calculates a person's annual FTB entitlement for the relevant financial year by applying the actual dates of any changes in the family's circumstances.

To receive their full annual FTB entitlement, income lodgement requirements must be met by the end of the lodgement year.

There are 2 main steps, income reconciliation and maintenance reconciliation.

Income reconciliation

Income reconciliation for income reconciliation periods where estimated income was used to work out their FTB rate during the relevant financial year:

• Actual adjusted taxable income details (where available) are used to work out correct FTB entitlement. See the Resources page
• For any period they were partnered, their and their partner's combined adjusted taxable income is used to work out the correct FTB rate. FTB Part A is not income tested for periods during which they or their partner received an income support payment above nil rate. FTB Part B is income tested for all partnered periods. See Effect of income support entitlement on FTB
• Special processing rules apply for ex-partners
• If they or their partner returned to work after caring for a child during the relevant financial year, FTB Part B may be paid free of the secondary earner income test for the period before the return to work. See FTB Part B quarantine and the reconciliation process
• FTB entitlement to Part A and Part B supplements and SIFS is assessed during reconciliation once income lodgement and any other required information is available. An income limit applies for payment of Part A supplement

To compare the FTB estimate with the actual income details:

Estimates recorded throughout the financial year:

• in Customer First, go the FAO Income Summary (FINS) screen to view all income estimates used during the relevant financial year. For a further break down ‘S’elect the relevant Date of Event to go to the FAO Income Summary Details (FISD) screen

Actual income used for reconciliation purposes, in Customer First:

• in Customer First, go to the FAO Income for Previous Year (FIPY) screen. Note: Financial year can be changed to the relevant financial year. To see the partner’s income details, change Person 1 to the relevant number for the partner.
• in Customer First, select Workspace > Families Benefits > FTB and CCB Reconciliation. Select the provisional AMR. Select FTB Calculation Result and the relevant period to view the Income for both the customer and partner (if applicable)

Is a further breakdown of actual income required or the customer and/or partner was on income support?

• Yes:
• breakdown of income into Income assessment modes, go to Step 4
• customer and/or partner were on income support, go to Step 5
• No, go to Step 6

The income assessment mode indicates where the income used in the FTB reconciliation calculation came from.

The FAO Calculation Period Income Summary (FICS) screen displays the income assessment mode used for each income component.

The screen is accessed from the FAO Reconciliation and Claim Summary (FRCS) screen for the relevant financial year. ‘S’elect:

• the provisional reconciliation result
• a period on the FTB Calculation Result (FACRF) screen.
• FTB (A) Status field on the FTB Calculation Period Assessment (FCPA) screen
• FTB income field on the FTB Calculation Period Assessment Part A (FCPAA) screen
• FAO Calculation Period Income Summary (FICS) screen is displayed.

A different income mode may be used for the customer, current partner and ex-partner. Income of a deceased person is converted to an annualised actual income amount.

Income modes apply at the income component level according to the following hierarchy:

• Actual Income (AIN): actual adjusted taxable income details that override estimated taxable income, reportable fringe benefits and total net investment losses. A different income mode applies to other income components
• Financial Year Estimate (FYE): the estimate of income component recorded on the FAO Income for Previous Year (FIPY) screen provided in the current financial year but applies to the relevant financial year. For non-taxable pension/benefit, this mode is used only where the estimate is higher than the actual amount known to be paid
• Most Recent Estimate (MRE): the latest estimate recorded for the income component up to the end of that financial year on ongoing income screens (for example, FAO Taxable Income screen). For non-taxable pension/benefit, 'MRE' is the mode used only where the estimate is higher than the actual amount known to be paid. In some cases, the most recent estimate will be a default estimate
• Centrelink Actual (CAI): the actual amount of non-taxable pension/benefit paid to the person from Tax Cluster details, where this amount is higher than the estimate recorded on the FIPY screen or ongoing income screens
• Estimates As Provided (EAP): for an ex-partner period only, partial reconciliation and the ex-partner income comparison process uses estimates as recorded on the ongoing income screens during the relevant financial year, applying each estimate from the date of event recorded
• Ex-Partner No Estimate (XNE): is used where there is no estimate recorded for the ex-partner. FTB is limited to the base rate for the ex-partner period
• SPR: Ex-partner
• DPR: Deceased partner

Was the customer and/or their partner on an Income support payment in the relevant financial year?

• Yes, go to Step 5
• No, go to Step 6

For any periods the customer was Single and received ISP:

• If a customer's ISP is reduced to a nil rate due to employment income during the financial year, FTB Part A will be subject to the income test for these periods. Part B instalments are not income tested
• Payment of FTB Part A supplement is subject to an income limit. This includes ISP customers
  Note: single ISP customers whose FTB is automatic reconciled using an adjusted taxable income (ATI) below the limit will be paid the Part A supplement. However, if they later lodge a tax return and their new ATI exceeds the supplement income limit, an overpayment will be raised for the Part A supplement. The Resources page contains an example

For any periods the customer was Partnered and either they or their partner were entitled to an ISP:

• the FTB Part A income test does apply to partnered income support customers for periods when:
• both are in receipt of an income support payment and both are in an employment income nil rate period
• only one member of the couple is in receipt of an income support payment and they are in an employment nil rate period
• payment of FTB Part A supplement is subject to an income limit. This includes ISP customers. Part B is income tested for all partnered customers:
• the primary earner income limit does not apply during ISP periods
• the secondary earner income test does not apply during a return to work quarantine period

All ISP customers

A separate income test applies for SIFS (from the 2017-18 financial year, SIFS is only paid to customers if they meet grandfathering provisions).

For all ISP customers, the maintenance action test and maintenance income test can affect their FTB Part A rate. However, FTB Part A cannot be reduced below the base rate by maintenance income.

ISP suspended

Customers are subject to FTB income tests during periods ISP was suspended.

School Enrolment and Attendance Measure (SEAM): there will be limited cases of continued SEAM suspension over 13 weeks (payments auto cancel after 13 consecutive weeks and are then subject to review and manual determinations). If payments are suspended for 13 weeks or more, FTB Part A is subject to the income test at reconciliation for the entire suspension period. However, if the period spans financial years, only the period in the second financial year will be income tested. Manual intervention is required to ensure these rules are applied correctly.

Income support periods

If the system cannot be updated to reflect the correct income support periods (for example, change to date of retrospective cancellation after review), as a last resort the FAO Income Support Override (FISPO) screen can be used to record the correct periods to ensure a correct reconciliation and lump sum claim result. Access is limited to staff at the APS5 level.

See Effect of income support entitlement on FTB.

Maintenance reconciliation is required if their FTB Part A rate after income reconciliation is above the base rate and they and/or their partner were entitled to receive child support for a child from a previous relationship. If they have a child support entitlement registered for collection by Child Support, they may benefit from the Maintenance Income Credit (MIC).

The system compares the correct FTB entitlement with the amount paid during the year. The result will be no change, a top-up or an overpayment.

In Customer First, select Workspace > Families Benefits > FTB and CCB Reconciliation. Select the provisional AMR. Select FTB Calculation Result and then the relevant period to view the Maintenance reconciliation result.

From 2018-19 onwards, an FTB Part A rate reduction can be applied to a customer’s rate of FTB Part A.

The FTB Child Eligibility Details (FCED) screen contains details about a child’s immunisation status and whether an FTB Part A rate reduction has been applied:

In Process Direct:

• From the FRCS screen, select the appropriate reconciliation/lump sum claim results to go to the FACRF screen
• From the FACRF screen, select the relevant period, and select the FTB Calculation Period Assessment Part A (FCPAA) screen
• On the FCPAA screen, select the Income table to go to the FTB Child Eligibility Summary (FCES) screen
• To view details in the FCED table, select the child record from the FCES table

In Customer First:

• ‘S’elect a child from the FTB Assessment Details (ASDT) screen
• The Generic RRD: field displays whether a rate reduction has been applied
• The Reason: field displays the rate reduction reason
• The FTB Immunisation Grace Period: field displays whether the period was an FTB immunisation grace period
• Press [F7] or [F8] to view details for the previous or next period listed on the LRMS screen
• Press [Enter] to return to the FTB Calculation Period Assessment (FCPA) screen

FTB immunisation grace period

For any periods where FTB was paid as instalments, any FTB immunisation grace periods are checked.

• If the child did not meet the immunisation requirements before the end of the FTB immunisation grace period an FTB Part A rate reduction will be applied to the FTB Part A rate payable for the child for the days in the FTB immunisation grace period
• If any FTB grace periods are still being served, reconciliation will remain pending until the grace period ends. See FTB reconciliation or lump sum claim pending

For FTB lump sum claims, the child’s immunisation status is checked when the claim is determined. If the child does not meet immunisation requirements on this date the FTB Part A rate reduction will be applied to each day in the lump sum period. Note: if the child’s immunisation status is unknown, the FTB lump sum claim will have a status of pending for up to 14 days while the AIR link is attempted. See FTB reconciliation or lump sum claim pending.

See:

• View and update a child's immunisation status and assess or update immunisation exemptions for Family Tax Benefit (FTB)
• Immunisation requirements for FTB Part A from 1 July 2018

Is the result correct based on the above checks?

• Yes, go to Table 3
• No, further investigation is required. See Enquiries about Family Tax Benefit (FTB) reconciliation or lump sum claim

An I031FY MFU is created after reconciliation is completed and an estimate is used in the reconciliation calculation and outcome is a debt.

The purpose of the MFU is to initiate a review of the actual amount received by the customer to ensure the tax-free pensions and benefits income used in reconciliation outcome is correct.

If tax-free pensions and benefits income has not been recorded on the Previous Financial Year Income (FIPY) screen, when FTB is reconciled the system will use the higher of:

• tax free pensions and benefits amount on Tax Payment Summary (TXGS) screen, or
• the estimate (MRE, FYE or EAP) on the FAO Tax Free Pension/Benefit (FTF) screen for the relevant financial year

Check if the reconciliation debt was caused by the customer over-estimating income by checking the:

• Tax Payment Summary screen (TXGS) screen
• Department of Veterans’ Affairs (DVA) income screen (DVAS) screen, and
• FAO Reconciliation and Claim Summary (FRCS) screen
• To view the income used in the reconciliation calculation in Process Direct:
• Select the reconciliation outcome for the relevant financial year via FRCS
• Select the FTB Calculation Result (FACRF) screen
• Select a period to view more details for the period
• Select FTB Calculation Period Assessment Part A (FCPAA)
• Select the Income table to go to the FAO Calculation Period Income Summary (FICS) screen
• To view the income used in the reconciliation calculation in Customer First:
• 'S'elect the reconciliation outcome for the relevant financial year via FRCS
• 'S'elect a period to view more details for the period
• 'S'elect FTB(A) Status
• 'S'elect FTB Income to view income details used in reconciliation via the FAO Calculation Period Income Summary (FICS) screen

Make a genuine attempt to contact the customer by phone to request the information. If the customer is subscribed to Desktop Messaging, send a pre-call notification SMS through Desktop Messaging before calling them. For pre-call messages, allow a lead-in time of 5 minutes in case there is a delay sending the message.

If contact is successful:

• Discuss the tax-free pensions and benefits. Ask the customer if they or their partner received a tax-free pension or benefit from the Department of Veterans’ Affairs, as this would not be included on TXGS
• The customer must provide a revised tax-free pensions and benefits amount before the income can be updated. They must provide an amount that is at least equal to the amount on TXGS
• Within the MFU activity, update the income on FIPY in Customer First if necessary using the actual tax-free pensions and benefits paid. For help, see Updating previous financial year incomes for FTB and CCS
• DOC the record with the reason the income was updated and the re-reconciliation outcome
• Discuss the current financial year estimate to ensure it is reasonable. For help, see Helping families provide a reasonable annual income estimate for family assistance payments
• Note: updates to the tax-free pensions and benefits amount may not result in a change to the reconciliation outcome

If customer contact is not successful:

• no updates to FIPY should be made
• DOC the record advising if customer contacts to discuss and update the tax-free pensions and benefits amount via FIPY if necessary using the actual tax-free pensions and benefits paid on TXGS
• Cancel the MFU from AL screen with the I031FY MFU Keyword #RECTFA

Manual Intervention

Manual intervention may be required when either of these screens present:

• FTB/CCF Manual Intervention (FAMIV)
• FTB Confirm Reconciliation Amount Summary (FCRAS)

Staff must follow Manual intervention into family assistance reconciliation.

Zero entitlement of FTB

A warning will appear when the reconciliation result is zero entitlement of FTB for the second consecutive year. See Non-payment of Family Tax Benefit (FTB) instalment payments to zero entitlement customers.

Is the Advanced Warnings and Edits (AWE) screen presenting any different to the above?

• Yes, investigate and action the warnings or errors. If unable to resolve, seek assistance from Local Peer Support (LPS)
• No, go to Step 2

If the blended family percentage used for FTB reconciliation does not match the latest details for the same period on the Blended Families Split FTB Rate (FBSR) screen, an override is required.

To check the FTB reconciliation blended family percentage:

From the FAO Reconciliation and Claim Summary (FRCS) screen ‘S’elect:

• the provisional reconciliation result
• a period on the FTB Calculation Result (FACRF) screen.
• FTB (A) Status field on the FTB Calculation Period Assessment (FCPA) screen

The blended family percentage will display at the top of the FCPA screen.

Is the blended family percentage correct, or the customer was not subjected to a blended family assessment?

• Yes, go to Step 4
• No, go to Step 3

The FBPO screen can be updated in Customer First to correct the result.

This fix is only available for a period the FTB instalments were paid. For a Lump sum claim period, refer case to Local Peer Support (LPS) for further investigation. If Information Communication Technology (ICT) investigation is required, refer via mySupport.

Delegation to update the FBPO screen is at the APS5 level:

• manually calculate the correct FTB reconciliation entitlement
• on the FBPO screen, code the start and end dates of the period for which the override is to apply. Code each period separately within the same activity
• if an override is also needed for the partner, code the FBPO screen on their record within the same activity
• record a DOC stating period/s system was using incorrect blended family percentage, correct percentage for period/s, manual calculations
• check result on the Assessment Result (AR) screen

Is the system calculated result on the AR screen correct?

• Yes, finalise the activity and DOC the record.
• No, go to Step 4

If the reconciliation result is incorrect:

• Due to inaccurate customer details on the system, correct the relevant information to re-reconcile the result. Manual adjustment is not needed
• Due to an administrative error, check whether the account can be partially or fully waived under:
• administrative error waivers, or
• special circumstances debt waivers
  manual adjustment of the reconciliation result may not be needed
• Due to a system problem/issue, details of the record must be referred to Local Peer Support (LPS) for further investigation. If Information Communication Technology (ICT) investigation is required, refer via mySupport.
• And cannot be corrected by updating details on the record, the result must be manually adjusted on the FAO Reconciliation Manual Adjustment (FRMA) screen in Customer First

To have the reconciliation result manually adjusted on the FRMA screen:

• First ensure the reconciliation result has been reviewed as appropriate by a review officer or the Administrative Review Tribunal (ART)
• Use Fast Note - select Auto text, use Families > Reconciliation > ACTDOC Manual Correction on FRMA. Include all the following details:
• Customer Reference Number (CRN)
• customer name
• partner name
• relevant income year
• service reason (CCF/CCR/FTB)
• the date and activity number (AMR) of the reconciliation result that needs to be changed
• the full reason why the reconciliation result needs to be adjusted (including relevant sections of the Act)
• date of DOC completed by review officer
• full manual calculations for the new entitlement (period by period)
• new total adjustment amount
• Officer's contact details
• DOC the customer's record

If the customer is 'at risk' or experiencing hardship add the 'URGENT' keyword.

If the customer/partner circumstances are not correct on the system, the activity will not be actioned and will be referred back for correction. Once adjusted, an email confirming completion will be sent (within 5 working days). Normal auto letter issuing will apply.

Procedure ends here.