The Tax Credits (Claims and Notifications) Regulations 2002

Changes over time for: Section 21

Version Superseded: 09/06/2022

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Point in time view as at 23/05/2020. This version of this provision has been superseded.

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Requirement to notify changes of circumstances which may decrease the rate at which a person or persons is or are entitled to tax credit or mean that entitlement ceasesU.K.

21.—(1) [F1Subject to paragraph (1A),] where a person has or persons have claimed a tax credit, notification is to be given within the time prescribed by paragraph (3) if there is a change of circumstances of the description prescribed by paragraph (2) which may decrease the rate at which he is or they are entitled to the tax credit or mean that he ceases or they cease to be entitled to the tax credit.

[F2(1A) Paragraph (1) does not apply where advance notification has been given under regulation [F327(2), (2A) or (3)].]

[F4(2) The changes of circumstances described by this paragraph are those where—

(a)entitlement to the tax credit ceases by virtue of section 3(4), or regulations made under section 3(7), of the Act;

(b)there is a change in the relevant child care charges which falls within regulation 16(1)(b) (omitting paragraph (i)) of the Working Tax Credit Regulations;

(c)a person ceases to undertake work for at least 16 hours per week for the purposes of—

(i)the Second Condition in regulation 4(1) (read with regulations 4(3) to (5) and 5 to 8) [F5except where that person falls within paragraph (a) of the third variation of the Second Condition], or

(ii)regulation 13(1),

of the Working Tax Credit Regulations;

(d)[F6a person ceases to undertake work for at least 30 hours per week for the purposes of the first or second variation of the Second Condition in regulation 4(1) of the Working Tax Credit Regulations (read with regulations 4(3) to (5) and 5 to 8), except in a case where that person still falls within the terms of paragraph (a) or (d) of the first variation or paragraph (a) or (c) of the second variation of that Condition;]

(e)a person ceases to undertake, or engage in, qualifying remunerative work for at least 16 hours per week for the purposes of—

(i)regulation 9(1)(a) (disability element), [F7or]

(ii)regulation 10(2)(d) (30 hour element), F8...

F8(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

of the Working Tax Credit Regulations;

(f)a person ceases to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of—

(i)regulation 10(1) (30 hour element), or

(ii)regulation 11(2)(c) (second adult element), in a case where the other claimant mentioned in that provision is not so engaged for at least 30 hours per week,

of the Working Tax Credit Regulations;

(g)a couple cease to engage in qualifying remunerative work for at least 30 hours per week, for the purposes of regulation 10(2)(c) (30 hour element) of the Working Tax Credit Regulations;

(h)a person ceases to be treated as responsible for a child or qualifying young person, for the purposes of child tax credit or of the Working Tax Credit Regulations;

(i)in a case where a person has given advance notification under regulation 27(2B) that a child is expected to become a qualifying young person, the child does not become a qualifying young person for the purposes of Part 1 of the Act;

(j)a person ceases to be a qualifying young person for the purposes of Part 1 of the Act, other than by attaining the age of twenty; or

(k)a child or qualifying young person dies];

[F9(l)one or both members of a couple who satisfy paragraph (a) of the third variation of the Second Condition in regulation 4(1) of the Working Tax Credit Regulations (read with regulations 4(3) to (5) and 5 to 8) and are engaged in qualifying remunerative work cease to meet the condition that one member of the couple works not less than 16 hours per week and the aggregate number of hours for which the couple are engaged in qualifying remunerative work is not less than 24 hours per week, except in a case where the person or their partner still falls within the terms of paragraph (b), (c) or (d) of the third variation of that Condition]

(3) The time prescribed by this paragraph is the period of [F10one] month beginning on the date on which the change of circumstances occurs or [F11(except in the case of paragraph (2)(j))], if later, the period of [F10one] month beginning on [F12the date on which the person first becomes aware of the change in circumstances].

[F13(4) Where the claimant is a critical worker, this paragraph does not apply for the period beginning on 23rd May 2020 and ending on the date on which the Coronavirus Job Retention Scheme ends, but regulation 21A applies during that period.]

Textual Amendments

F1Words in reg. 21(1) 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, 4(2)

F2Reg. 21(1A) 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, 4(3)

F3Words in reg. 21(1A) substituted (1.11.2006) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2006 (S.I. 2006/2689), regs. 1(1), 3

F4Reg. 21(2) substituted (1.11.2006) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2006 (S.I. 2006/2689), regs. 1(1), 4

F5Words in reg. 21(2)(c)(i) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(3)(a)

F6Reg. 21(2)(d) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(3)(b)

F7Word in reg. 21(2)(e)(i) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(3)(c)

F8Reg. 21(2)(e)(iii) and word omitted (6.4.2012) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(3)(d)

F9Reg. 21(2)(l) inserted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(3)(e)

F10Word in reg. 21(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2006 (S.I. 2006/2689), regs. 1(1), 6

F11Words in reg. 21(3) inserted (1.11.2006) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2006 (S.I. 2006/2689), regs. 1(1), 5(a)