- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2010)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 06/04/2010.
There are currently no known outstanding effects for the The Tax Credits (Claims and Notifications) Regulations 2002, PART 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
4. In this Part (and Part 3) “the relevant date”, in relation to a claim for a tax credit, means—
(a)in cases where regulation 6 applies, the date on which the claim would be treated as being made by that regulation disregarding regulations 7 and 8;
(b)in cases where sub-paragraph [F1(d)] of regulation 11(3) applies, the date on which the claim would be treated as being made by that sub-paragraph disregarding regulations 7 and 8;
(c)in any other case, the date on which the claim is received by [F2a relevant authority at an appropriate office].
Textual Amendments
F1Word in reg. 4(b) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 13
F2Words in reg. 4(c) 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)(b)
5.—(1) This regulation prescribes the manner in which a claim for a tax credit is to be made.
(2) A claim must be made to [F3a relevant authority at an appropriate office]—
(a)in writing on a form approved or authorised by the Board for the purpose of the claim, or
[F4(b)in such other manner as the Board may decide having regard to all the circumstances.]
(3) A claim must contain the information requested on the form (or such of that information as the Board may accept as sufficient in the circumstances of the particular case).
(4) In particular, a claim must include in respect of every person by whom the claim is made—
(a)a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or
(b)information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or
(c)an application for a national insurance number to be allocated to the person which is accompanied by information or evidence enabling such a number to be so allocated.
This paragraph is subject to [F5paragraphs (6) and (8)].
(5) “National insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 M1.
(6) Paragraph (4) does not apply if the Board are satisfied that the person or persons by whom the claim was made had a reasonable excuse for making a claim which did not comply with the requirements of that paragraph.
(7) At any time after a claim has been made but before the Board have given notice of their decision under section 14(1) of the Act in relation to the claim, the person or persons by whom the claim was made may amend the claim by giving notice orally or in writing to [F3a relevant authority at an appropriate office].
[F6(8) Paragraph (4) does not apply to any person who is subject to immigration control within the meaning set out in section 115(9)(a) of the Immigration and Asylum Act 1999 and to whom a national insurance number has not been allocated.]
Textual Amendments
F3Words in reg. 5(2)(7) 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)(c)
F4Reg. 5(2)(b) substituted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 12
F5Words in reg. 5(4) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 14(1)
F6Reg. 5(8) added (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 14(2)
Marginal Citations
6.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit which has been amended shall be treated as having been made as amended and, subject to regulations 7 and 8, as having been made on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where a person has amended or persons have amended the claim in accordance with regulation 5(7).
(3) The date prescribed by this paragraph is the date on which the claim being amended was received by [F7a relevant authority at an appropriate office].
Textual Amendments
F7Words in reg. 6(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)(d)
7.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit received by [F9a relevant authority at an appropriate office] shall be treated as having been made on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are those where the person or persons by whom the claim is made would (if a claim had been made) have been entitled to the tax credit either—
(a)on the date falling [F1093 days] before the relevant date (or on 6th April 2003, if later); or
(b)at any later time in the period beginning on the date in sub-paragraph (a) and ending on the relevant date.
(3) The date prescribed by this paragraph is the earliest date falling within the terms of paragraph (2)(a) or (b) when the person or the persons by whom the claim is made would (if a claim had been made) have become entitled to the tax credit.
Textual Amendments
F8Words in reg. 7 heading substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(a)
F9Words in reg. 7(1) 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)(e)
F10Words in reg. 7(2)(a) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(b)
Modifications etc. (not altering text)
C1Reg. 7 excluded (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 3(7)
C2Reg. 7 excluded (17.3.2005) by The Tax Credits Act 2002 (Transitional Provisions) (No.2) Order 2005 (S.I. 2005/776), art. 2
C3Reg. 7 excluded (17.3.2005) by The Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773), art. 7
C4Reg. 7 excluded (1.4.2010) by The Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644), arts. 1, 3(3)
[F118.—(1) In the circumstances prescribed by paragraph (2), the claim referred to in paragraph (2)(a) shall be treated as having been made on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where–
(a)a claim for working tax credit including the disability element (“the tax credits claim”) is made by a person or persons (“the claimants”) which results in the Board making an award of working tax credit including the disability element;
(b)the claim is made within [F1293 days] of the date that a claim for any of the benefits referred to in regulation 9(2) to (8) of the Working Tax Credit Regulations (“the benefits claim”) is determined in favour of the claimants (or one of them); and
(c)the claimants would (subject to making a claim) have been entitled to working tax credit if (and only if) they had satisfied the requirements of regulation 9(1)(c) of the Working Tax Credit Regulations, on any day in the period—
(i)beginning on the date of the benefits claim, and
(ii)ending on the date of the tax credits claim.
(3) The date prescribed by this paragraph is–
(a)the first date in respect of which the benefit claimed is payable; or
(b)if later, the date falling [F1393 days] before the claim for the benefit is made; or
(c)if later, the first day identified under paragraph (2)(c).]
Textual Amendments
F11Reg. 8 substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 15
F12Words in reg. 8(2)(b) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(c)
F13Words in reg. 8(3)(b) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(d)
Modifications etc. (not altering text)
C5Reg. 8 excluded (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 3(7)
9.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.
(2) The circumstances prescribed by this paragraph are where a tax credit is claimed for a tax year by making a claim before the tax year begins.
(3) This regulation shall cease to have effect in relation to the tax year beginning on 6th April 2004 and subsequent tax years
10.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.
(2) The circumstances prescribed by this paragraph are where—
(a)the tax credit in question is working tax credit; and
(b)the case falls within sub-paragraph (b) of the First Condition in regulation 4(1) of the Working Tax Credit Regulations (person who has accepted an offer of work which is expected to commence within 7 days).
(3) In the circumstances prescribed by paragraph (2)—
(a)an award on a claim for tax credit may be made subject to the condition that the requirements for entitlement are satisfied no later than the date prescribed by paragraph (4); and
(b)if those requirements are satisfied no later than that date, the claim shall be treated as being made on the date on which they are satisfied.
(4) The date prescribed by this paragraph is the date falling 7 days after the relevant date.
11.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit is to be treated as made.
(2) The circumstances prescribed by this paragraph are where (in the case where there has been a previous single claim) a person has or (in the case where there has been a previous joint claim) [F14either person or] both persons have made a declaration in response to provision included in a notice under section 17 of the Act by virtue of—
(a)subsection (2)(a) of that section;
(b)subsection (4)(a) of that section;
(c)subsection (6)(a) of that section; or
(d)any combination of those subsections.
The declaration made shall (subject to regulation 5(3)) be treated as a claim for tax credit by that person or persons for the tax year following that to which the notice relates.
[F15(3) The claim shall be treated as made—
(a)in a case where the declaration is made by [F16the date specified on the section 17 notice], on 6th April [F16following the period to which the section 17 notice relates];
F17(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)in a case where the declaration, not having been made by [F18the date specified on the section 17 notice], is made within 30 days following the date on the notice to the claimant that payments of tax credit under section 24(4) of the Act have ceased due to the claimant’s failure to make the declaration, [F19on 6th April F20... following [F21the period to which the section 17 notice relates]];
(c)in a case where the declaration, not having been made by [F22the date specified on the section 17 notice] or within the 30 days specified in sub-paragraph (b), is made before [F2331st January in the tax year following the period to which the section 17 notice relates], and, in the opinion of the Board, the claimant had good cause for not making the declaration as mentioned in sub-paragraphs (a) or (b), [F24on 6th April following the period to which the section 17 notice relates]; or
(d)in any other case, on the latest date on which the declaration is received by a relevant authority at an appropriate office (subject to the application of regulation 7).]
[F25(4) Paragraph (3) does not apply—
(a)in the case where there has been a previous single claim (to which the notice referred to in paragraph (2) relates) if the person by whom it was made could no longer make a single claim; F26...
(b)in the case where there has been a previous joint claim (to which the notice referred to in paragraph (2) relates) if the persons by whom it was made could no longer make a joint claim][F27; or
(c)in the case where the response to the notice referred to in paragraph (2) specifies that such response is not to be treated as a new claim for the tax year beginning 6th April following the period to which the section 17 notice relates.]
Textual Amendments
F14Words in reg. 11(2) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(2)
F15Reg. 11(3) substituted (6.4.2008) by The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 4(2)
F16Words in reg. 11(3)(a) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(a)
F17Reg. 11(3)(aa) deleted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(b)
F18Words in reg. 11(3)(b) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(c)(i)
F19Words in reg. 11(3)(b) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 16(3)
F20Word in reg. 11(3)(b) omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(c)(ii)
F21Words in reg. 11(3)(b) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(c)(iii)
F22Words in reg. 11(3)(c) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(d)(i)
F23Words in reg. 11(3)(c) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(d)(ii)
F24Words in reg. 11(3)(c) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(d)(iii)
F25Reg. 11(4) added (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 3(2)(b)
F26Word in reg. 11(4)(a) omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(4)(a)
F27Reg. 11(4)(c) and word inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(4)(b)
12.—(1) In either of the circumstances prescribed by paragraphs (2) and (4) a claim for a tax credit is to be treated as made.
(2) The circumstances prescribed by this paragraph are where a person is or persons are treated as having made a declaration in response to provision included in a notice under section 17 of the Act by virtue of—
(a)subsection (2)(b) of that section, and
(b)subsection (4)(b) of that section,
or a combination of those subsections and subsection (6)(b) of that section.
(3) The declaration referred to in paragraph (2) shall (subject to regulation 5(3)) be treated as a claim by that person or persons for tax credit for the tax year following that to which the notice relates.
(4) The circumstances prescribed by this paragraph are where a person or any of the persons has—
(a)made a statement under paragraph (b) of subsection (2) of section 17 of the Act in response to such a notice by the date specified for the purposes of that subsection, or
(b)made a statement under paragraph (b) of subsection (4) of that section in response to such a notice by the date specified for the purposes of that subsection,
or a combination of any of those subsections and subsection (6)(b) of that section.
(5) The notice referred to in paragraph (4), together with (and as corrected by) the statement or statements there referred to, shall (subject to regulation 5(3)) be treated as a claim for tax credit by that person or persons for the tax year following that to which the notice relates.
(6) The claim shall be treated as made on the 6th April preceding the dates specified in the notice for the purposes of subsections (2) or (4) of section 17 of the Act.
(7) Paragraph (5) shall not apply—
(a)in the case where there has been a previous single claim (to which the notice relates), the person by whom it was made could no longer make a single claim; F28...
(b)in the case where there has been a previous joint claim (to which the notice relates), the persons by whom it was made could no longer jointly make a joint claim[F29; or
(c)in the case where the person or persons making a statement described in paragraph (4) state that it is not to be treated as a new claim for tax credit in respect of the tax year beginning 6th April following the period to which the section 17 notice relates.]
Textual Amendments
F28Word in reg. 12(7) omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 8(2)
F29Reg. 12(7)(c) and word inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 8(3)
13.—(1) In the circumstances prescribed by paragraph (2) [F30or (3)] a claim for a tax credit made by one member of a F31...couple is to be treated as also made by the other member of the F31... couple.
(2) The circumstances prescribed by this paragraph are those where one member of a F31... couple is treated by [F32regulation 11 or] regulation 12 as having made a claim for a tax credit in response to a notice under section 17 of the Act given to both members of the couple.
[F33(3) A claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple in such manner and in such circumstances as the Board may decide.]
Textual Amendments
F30Words in reg. 13(1) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 13(2)
F31Words in reg. 13 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(3)
F32Words in reg. 13(2) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 9
F33Reg. 13(3) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 13(3)
14.—(1) In the circumstances prescribed by paragraph (2) an award on a claim for a tax credit may be made subject to the condition that the requirements for entitlement are satisfied on 6th April 2003.
(2) The circumstances prescribed by this paragraph are those where—
(a)an advance claim (under regulation 9) for a tax credit has been made for the tax year beginning on 6th April 2003; and
(b)the Board give notice of their decision under section 14(1) of the Act before that date.
(3) Where, in a case falling within the terms of paragraph (2),—
(a)notification is given before 6th April 2003 of a change of circumstances (other than one increasing the maximum rate at which a person or persons may be entitled to a tax credit) which is expected to continue at that date, or
(b)the Board have reasonable grounds before that date for believing that the requirements for entitlement are otherwise expected to differ on that date from those in the claim,
the person or persons making the claim shall be treated as making a new claim (on the basis of the altered requirements for entitlement, together with so much of those requirements stated in the original claim as remain unchanged) in the place of the original claim.
15.—(1) This regulation applies where any person who has made a claim for a tax credit dies—
(a)before the Board have made a decision in relation to that claim under section 14(1) of the Act;
(b)having given a notification of a change of circumstances increasing the maximum rate at which a person or persons may be entitled to the tax credit, before the Board have made a decision whether (and, if so, how) to amend the award of tax credit made to him or them; or
(c)where the tax credit has been awarded for the whole or part of a tax year, after the end of that tax year but before the Board have made a decision in relation to the award under section 18(1), (5), (6) or (9) of the Act.
(2) In the case of a single claim, the personal representatives of the person who has died may proceed with the claim in the name of that person.
(3) In the case of a joint claim where only one of the persons by whom the claim was made has died, the other person with whom the claim was made may proceed with the claim in the name of the person who has died as well as in his own name.
(4) In the case of a joint claim where both the persons by whom the claim was made have died, the personal representatives of the last of them to die may proceed with the claim in the name of both persons who have died.
(5) For the purposes of paragraph (4), where persons have died in circumstances rendering it uncertain which of them survived the other—
(a)their deaths shall be presumed to have occurred in order of seniority; and
(b)the younger shall be treated as having survived the elder.
16.—(1) This regulation applies where one member of a F34... couple dies and the other member of the F34... couple wishes to make a joint claim for a tax credit
(2) The member who wishes to make the claim may make and proceed with the claim in the name of the member who has died as well as in his own name.
(3) Any claim made in accordance with this regulation shall be for a tax credit for a period ending with—
(a)the date of the death of the member of the F35... couple who has died; or
(b)if earlier, 5th April in the tax year to which the claim relates.
Textual Amendments
F34Words in reg. 16(1) 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(4)(a)
F35Words in reg. 16(3)(a) 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(4)(b)
17.—(1) In the circumstances prescribed by paragraph (2) any receiver or other person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in making a claim for a tax credit.
(2) The circumstances prescribed by this paragraph are where—
(a)a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and
(b)there are any of the following—
(i)a receiver appointed by the Court of Protection with power to make a claim for a tax credit on behalf of the person;
(ii)in Scotland, a tutor, curator or other guardian acting or appointed in terms of law who is administering the estate of the person; and
(iii)in Northern Ireland, a controller appointed by the High Court, with power to make a claim for a tax credit on behalf of the person.
18.—(1) In the circumstances prescribed by paragraph (2) any person mentioned in sub-paragraph (b) of that paragraph may act for the person mentioned in sub-paragraph (a) of that paragraph in making a claim for a tax credit.
(2) The circumstances prescribed by this paragraph are where—
(a)a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and
(b)in relation to that person, there is a person appointed under—
(i)regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987 M2;
(ii)regulation 33(1) of the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 M3; or
(iii)paragraph (3).
(3) Where there is no person mentioned in regulation 17(2)(b) in relation to the person who is unable to act, the Board may appoint under this paragraph a person who—
(a)has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act; and
(b)if a natural person, is aged 18 years or more.
(4) An appointment under paragraph (3) shall end if—
(a)the Board terminate it;
(b)the person appointed has resigned from the appointment having given one month’s notice in writing to the Board of his resignation; or
(c)the Board are notified that a receiver or other person mentioned in regulation 17(2)(b) has been appointed in relation to the person who is unable to make a claim.
Marginal Citations
M2S.I. 1987/1968. Regulation 33(1) was amended by regulations 20 and 23 of, and Parts 1 and 4 of the Schedule to, S.I. 1999/2572.
M3S.R. 1987 465. Regulation 33(1) was amended by regulations 20 and 23 of, and the Schedule to, S.I. 1999/2574.
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