The Tax Credits (Claims and Notifications) Regulations 2002

[^key-0aa0ed78784f10eda368578c80b59cc8]: Words in reg. 26(3)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(c)

[^key-48c911ec50b0567e5db7d9d512d3b9ff]: Words in reg. 26A(2)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(d)

[^key-daf6097515e66451cf504512c8b996d9]: Words in reg. 26A(3)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(e)

[^key-ee05e56ae3dec7815018ef006ab06ce4]: Words in reg. 2 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 27(2)

[^key-3010e292d310060a0948a206d84414c9]: Words in reg. 2 inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 31(2)

[^key-4d281790a5516c3ea373963e14cd468c]: Words in reg. 26A inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 31(3)

[^key-a2ca7879fbd6910461f1c33ab29805a5]: Words in reg. 26A inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 27(3)

[^key-b33f6f051d419499e1999cd363fb9f68]: Regulations modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 13(2)(d)(ii)

[^key-cf91b806289b44574941a45ff8f6d31b]: Reg. 11 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 36

[^key-0856b19059f9f8b21aa48e050d64feec]: Reg. 12 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 37

[^key-7dcd735d8c11b9176dd52913d3ca8eb6]: Reg. 4(b) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 34

[^key-0bffc54a06de41f7f839712d8ba574aa]: Reg. 10 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 35

[^key-8b0628f8edc3622cc946b273891fe39d]: Reg. 13(1)(2) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 38(a)(b)

[^key-84ee1f03f369db6e855ffa6844191379]: Reg. 15(1)(c) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 39

[^key-87a174c3bfc654bc5cb08f0e0c7c3ab6]: Reg. 27(1)(2) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 41(a)(b)

[^key-1a739c46dee5c109f8591127db2e3fd2]: Reg. 21(1A) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 40

[^M_C_5084ac13-0a92-4a93-8adf-ac8121f9104c]: Reg. 33(a)(b) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 42(a)(b)

[^key-8170a2e39cc2ef80a7fbba69062b730d]: Regulations applied (with modifications) by S.I. 2014/1230 reg. 12A(2) Sch. paras. 29-34 (as inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), regs. 1(2), 4(1))

[^key-cf6d7a6a24b41cb1371054b4eaf54cbc]: Reg. 7A inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 2

[^key-4f300c2a87dc9b2722b91a8d8c394a1b]: Words in reg. 4(a) inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 3

[^key-884cf4de888ae8fef0b993a01722f002]: Words in reg. 4(b) inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 3

[^key-b212e8f57c78ccd129ecc718c1534497]: Words in reg. 6(1) inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 3

[^key-ca310807b4ce29392a14c14c531c7ed0]: Words in reg. 26(3)(c) substituted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 4

[^key-69c66902672f0f654a68c7693097a901]: Words in reg. 26A(3)(c) substituted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 4

[^key-0f93e9468a977371c0649963756df7a0]: Words in reg. 2 inserted (N.I.) (20.6.2016) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228), regs. 1, 24

[^key-119ec371ae5e36a1b08e08e839b1be9f]: Words in reg. 7A(1) substituted (17.5.2017) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (S.I. 2017/597), regs. 1, 2(2)

[^key-13b155670c09f3180e2121997ab53d42]: Words in reg. 7A(2) substituted (17.5.2017) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (S.I. 2017/597), regs. 1, 2(2)

[^key-e0d2eb11ebc8265659f540a1061e3417]: Reg. 7A(2A) inserted (17.5.2017) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (S.I. 2017/597), regs. 1, 2(3)

[^key-9f29f4ea472fcc3cb945991f9e259236]: Regulations applied (with modifications) (N.I.) (coming into force in accordance with reg. 1 of the amending Rule) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), Sch. paras. 28-34

[^key-6fb5707a8b70f14ce97f47fdb91bd352]: Word in reg. 2 substituted (6.4.2018) by The Tax Credits and Childcare (Miscellaneous Amendments) Regulations 2018 (S.I. 2018/365), regs. 1, 3(2)

[^key-5247bab7de4bad2b60bfd5cc71d267da]: Word in reg. 2 substituted (21.3.2019) by The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (S.I. 2019/364), regs. 1, 5(2)

[^key-2c8997433704190462853e77ee6c78ad]: Reg. 26A title substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(d)

[^key-01b2e0e744dae1760a1038f499aa5912]: Words in reg. 26A(2)(a) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(a)(i)

[^key-55edd731f806bd51c22ad1753c7a6492]: Words in reg. 26A(2)(b) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(a)(ii)

[^key-01817d51f7ac879a8aed91c93d15798b]: Words in reg. 26A(3) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(b)

[^key-9e89e18e809928039d67815aeb871eeb]: Reg. 26A(4) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(c)

[^key-2d5eda3c15e76b42a58a20f105c1457b]: Words in reg. 2 substituted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 4(2)(c)

[^key-1068d3e121e06d65f6b79a8c3d44baa1]: Word in reg. 2 omitted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by virtue of The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713), reg. 3(a) (see S.I. 2019/622, art. 1 and S.I. 2019/128, reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-96265376719435cffb3ee8d755c7ad5f]: Words in reg. 2 inserted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713), reg. 3(b) (see S.I. 2019/622, art. 1 and S.I. 2019/128, reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-051eb7018dd9a0aac42ff61ebfdbbbf9]: Words in reg. 2 omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(2)

[^key-5d81983e425c495c4628ee0249f7a144]: Word in reg. 11(3)(b) inserted (9.6.2022) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(3)(a)

[^key-c0f08f80bee68edc0a1679b108a1c999]: Reg. 11(3)(c): full stop substituted for word and semicolon (9.6.2022) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(3)(b)

[^key-a754346e32efd586469d8c709794147b]: Reg. 11(3)(d) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(3)(c)

[^key-e1fe61b481eed3ec137e57793ebf5483]: Reg. 21(4) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(4)

[^key-dcbcbf45576d340bb1e91df9b16a0aa8]: Reg. 21A omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(5)

[^key-e50b3b49e41694f5e9d4646ada2425ff]: Reg. 25(4) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(6)

[^key-e6fec9bd10d373898f54c28b69a72324]: Reg. 25A omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(7)

[^key-049a44f04a7a96f68f239e81ddb677d3]: Reg. 26(4) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(8)

[^key-9721e9012807d82140a080b8380e4aa3]: Reg. 26A(5) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(9)

[^key-895e0e1529ef5c0518e85fa7a79f68d2]: Reg. 26B omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(10)

Date of notification - disability element where child is disabled or severely disabled

26A

• (1) In the circumstances prescribed by paragraph (2), the notification of a change in circumstances is to be treated as having been given on the date prescribed by paragraph (3).

• (2) The circumstances prescribed by this paragraph are where–

• (a) a notification is given of a change of circumstances in respect of a claim to child tax credit which results in the Board making an award of the disability element of that tax credit in favour of a person or persons, in respect of a child where that child is disabled or severely disabled; and

• (b) the notification date is within one month of the date that a claim for a disability benefit or personal independence payment or armed forces independence payment in respect of the child is determined in favour of those persons (or one of them).

• (3) The date prescribed by this paragraph is the latest of the following:

• (a) the first date in respect of which the disability benefit or personal independence payment or armed forces independence payment was payable;

• (b) the date falling one month before the claim for the disability benefit or personal independence payment or armed forces independence payment was made;

• (c) the date the claim for child tax credit was made (or treated as made under regulations 7 and 7A).

• (4) In this regulation “disability benefit” means a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 or disability assistance under section 31 of the Social Security (Scotland) Act 2018.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advance notification

Circumstances where one person may act for another in giving a notification—other appointed persons

Manner in which declaration or statement in response to a notice under section 17 of the Act to be made

Form in which evidence of birth or adoption to be provided

29A

If the Board require the person, or either or both of the persons, by whom a claim is made to provide a certificate of a child’s birth or adoption, the certificate so produced must be either an original certificate or a copy authenticated in such manner as would render it admissible in proceedings in any court in the jurisdiction in which the copy was made.

Employers

Persons by whom child care is provided

Dates to be specified in notices under section 14(2), 15(2), 16(3), 18(10) or 19(2) of the Act

Time limit for claims - the Childcare Payments Act 2014

7A

• (1) Subject to paragraphs (2A) to (4), regulation 7 does not apply where the claim for a tax credit made by a person or persons is received by a relevant authority at an appropriate office during an entitlement period where the person making the claim, or in the case of joint claimants either person, has for that entitlement period made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014 (declarations of eligibility).

• (2) Subject to paragraphs (2A) to (4), where a claim for tax credits is received by a relevant authority at an appropriate office during the period of 31 days beginning with the last day of the entitlement period for which the person making the claim or, in the case of joint claimants either person, has made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014, regulation 7 shall apply but the date prescribed by paragraph (3) of regulation 7 may be no earlier than the day following the last day of that entitlement period

• (2A) Where–

• (a) a claim for a tax credit is received by a relevant authority at an appropriate office and the person making the claim, or in the case of joint claimants either person, has made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014,

• (b) no payments under section 20(1)(a) of the Childcare Payments Act 2014 have been made out of any childcare account held by the person making the claim, or in the case of joint claimants either person, and

• (c) all the childcare accounts held by the person making the claim for tax credits, or in the case of joint claimants both persons, have been closed,

regulation 7 shall apply.

• (3) For the purposes of this regulation, the “appropriate date” is the date on which—

• (a) Her Majesty’s Revenue and Customs makes an account restriction order in accordance with section 24 of the Childcare Payments Act 2014 (imposing restrictions on childcare accounts) for the purposes of giving effect to a determination made under section 18(2) of that Act (cases where there is more than one eligible person) and regulations made thereunder,

• (b) a childcare account is closed in accordance with regulations made under section 25 of the Childcare Payments Act 2014 (closure of childcare accounts), or

• (c) a child ceases to be a “qualifying child” for the purposes of the Childcare Payments Act 2014 as defined in regulation 5 of the Childcare Payments (Eligibility) Regulations 2015except in the case where they cease to be a “disabled child” as defined in regulation 5(5) of those Regulations.

• (4) Where a claim for tax credits is received by a relevant authority at an appropriate office—

• (a) during an entitlement period relating to a childcare account where the person making the claim, or in the case of joint claimants either person, has for that entitlement period made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014, or

• (b) during the period of 31 days beginning with the day following the last day of that entitlement period,

regulation 7 shall apply but the date prescribed in paragraph (3) of regulation 7 may be no earlier than the appropriate date.

• (5) For the purposes of this regulation, the terms “childcare account” and “entitlement period” have the same meanings as they have for the purposes of the Childcare Payments Act 2014 and regulations made thereunder.

Date of claims—disability element of working tax credit

Advance claims before the year begins

Advance claims—working tax credit

Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act

Circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple

Circumstances in which awards to be conditional and claims treated as made—decisions under section 14(1) of the Act made before 6th April 2003

Persons who die after making a claim

Persons who die before making joint claims

Circumstances where one person may act for another in making a claim—other appointed persons

Coronavirus – date of notification – cases where change of circumstances which may decrease the rate at which a person is, or persons are, entitled to a tax credit or mean that entitlement to that tax credit ceases

21A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manner in which notifications to be given

Person by whom notification may be, or is to be, given

Amended notifications

Date of notification—cases where change of circumstances which may increase the maximum rate

Coronavirus – date of notification – cases where change of circumstances may increase the maximum rate

25A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Date of notification—disability element and severe disability element of working tax credit

Date of notification - disability element where child is disabled or severely disabled

Coronavirus – date of notification of disability

26B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advance notification

Circumstances where one person may act for another in giving a notification—receivers etc.

Circumstances where one person may act for another in giving a notification—other appointed persons