Date of notification—cases where change of circumstances which may increase the maximum rateU.K.
25.—(1) Where a notification of a change of circumstances which may increase the maximum rate at which a person or persons may be entitled to tax credit is given in the circumstances prescribed by paragraph (2), that notification is to be treated as having been given on the date specified by paragraph (3).
(2) The circumstances prescribed by this paragraph are where notification is given to [F1a relevant authority at an appropriate office] of a change of circumstances which has occurred other than in the circumstances prescribed by [F2regulations] 26(2) [F3and 26A(2)].
(3) The date specified by this paragraph is—
(a)the date falling [F4one month] before the notification date; or
(b)if later, the date of the change of circumstances.
[F5(4) Where the claimant is a critical worker, this regulation 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 25A applies during that period.]
Textual Amendments
F1Words in reg. 25(2) 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)(j)
F2Word in reg. 25(2) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 17(a)
F3Words in reg. 25(2) added (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 17(b)
F4Words in reg. 25(3)(a) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(a)
F5Reg. 25(4) inserted (23.5.2020) by The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020 (S.I. 2020/534), regs. 1, 4(5)