The Tax Credits (Claims and Notifications) Regulations 2002

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 ceases

21.—(1) 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.

(2) The description of changes of circumstances prescribed by this paragraph are changes of circumstances as a result of which—

(a) entitlement to the tax credit ceases by virtue of section 3(4) of the Act; or

(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(1).

(3) The time prescribed by this paragraph is the period of 3 months beginning on the date on which the change of circumstances occurs or, if later, the period of 3 months beginning on 6th April 2003.

(1)

S.I. 2002/2005.