The Tax Credits (Claims and Notifications) Regulations 2002

PART 1 U.K. GENERAL

Citation, commencement and effect U.K.

1.—(1) These Regulations may be cited as the Tax Credits (Claims and Notifications) Regulations 2002 and shall come into force on 12th August 2002.

(2) These Regulations have effect in relation to claims for a tax credit for periods of award beginning on or after 6th April 2003.

Interpretation U.K.

2.  In these Regulations—

• “the Act” means the Tax Credits Act 2002;

• [F1 “appropriate office” means [F2 any] office specified in writing by the Board];

• [F3 “armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;]

• “the Board” means the Commissioners [F4 for Her Majesty’s Revenue and Customs];

• F5 ...

• [F6 “couple” has the meaning given by section 3(5A) of the Act;]

• F5 ...

• “disability element” shall be construed in accordance with section 11(4) of the Act;

• “joint claim” has the meaning given by section 3(8) of the Act;

• F7 ...

• [F8 “personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 [F9 or Part 5 of the Welfare Reform (Northern Ireland) Order 2015];]

• [F10 “relevant authority” means—

  (a)

  the Board;

  (b)

  the Secretary of State or the Department for [F11 Communities] in Northern Ireland; F12 ...

  (c)

  a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;][F13 or,

  (d)

  the Department of Employment Affairs and Social Protection in Ireland, in connection with a claim to a child tax credit made pursuant to Part IV Section 4 of the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019.]

• “severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations M1 ;

• “single claim” has the meaning given by section 3(8) of the Act;

• “tax year” means a period beginning on 6th April in one year and ending with 5th April in the next;

• F7 ...

• “the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

Textual Amendments

F1 Words in reg. 2 substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 12

F2 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)

F3 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)

F4 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)

F5 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)

F6 Words in reg. 2 inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(2)(a)

F7 Words in reg. 2 omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(2)(b)

F8 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)

F9 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

F10 Words in reg. 2 inserted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(1)

F11 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)

F12 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)

F13 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)

Marginal Citations

M1 S.I. 2002/2005.

Use of electronic communications to make claims or to give notices or notifications U.K.

3.—(1) In these Regulations “writing” includes writing produced by electronic communications that are approved by directions issued by or on behalf of the Board.

(2) If a claim which is required by these Regulations to be made to [F14 a relevant authority at an appropriate office] is made in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been made to, and received by, [F14 a relevant authority at an appropriate office] on the date on which it is recorded on an official computer system.

(3) If a notice or notification which is required by these Regulations to be given to [F14 a relevant authority at an appropriate office] is given in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been given to, and received by, [F14 a relevant authority at an appropriate office] on the date on which it is recorded on an official computer system.

(4) In this regulation—

(a) “electronic communications” has the meaning given by section 132(10) of the Finance Act 1999 M2 ;

(b) “official computer system” means a computer system maintained by or on behalf of the Board to—

(i) send or receive information, or

(ii) process or store information.

Textual Amendments

F14 Words in reg. 3(2)(3) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(2)(a)

Marginal Citations

M2 1999 c. 16.