PART 1 GENERAL

Citation, commencement and effect1

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.

Interpretation2

In these Regulations—

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

  • F5“appropriate office” means F9any office specified in writing by the Board;

  • F6“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 F11for Her Majesty’s Revenue and Customs;

  • F14...

  • F3“couple” has the meaning given by section 3(5A) of the Act;

  • F14...

  • “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;

  • F4...

  • F7“personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012 F8or Part 5 of the Welfare Reform (Northern Ireland) Order 2015;

  • F1“relevant authority” means—

    1. a

      the Board;

    2. b

      the Secretary of State or the Department for F10Communities in Northern Ireland; F12...

    3. c

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

    4. 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;

  • F4...

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

Use of electronic communications to make claims or to give notices or notifications3

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 F2a 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, F2a 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 F2a 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, F2a 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.