The Tax Credits (Claims and Notifications) Regulations 2002

Changes over time for: Section 11

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Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(a), (4)(a) or (6)(a) of the ActU.K.

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) [F1either 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.

[F2(3) The claim shall be treated as made—

(a)in a case where the declaration is made by [F3the date specified on the section 17 notice], on 6th April [F3following the period to which the section 17 notice relates];

F4(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in a case where the declaration, not having been made by [F5the 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, [F6on 6th April F7... following [F8the period to which the section 17 notice relates]]; [F9or]

(c)in a case where the declaration, not having been made by [F10the date specified on the section 17 notice] or within the 30 days specified in sub-paragraph (b), is made before [F1131st 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), [F12on 6th April following the period to which the section 17 notice relates] [F13.]

F14(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F15(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; F16...

(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][F17; 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

F1Words in reg. 11(2) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(2)

F2Reg. 11(3) substituted (6.4.2008) by The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 4(2)

F3Words 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)

F4Reg. 11(3)(aa) deleted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 7(3)(b)

F5Words 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)

F6Words 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)

F7Word 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)

F8Words 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)

F9Word 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)

F10Words 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)

F11Words 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)