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5.—(1) This regulation prescribes the manner in which a claim for a tax credit is to be made.
(2) A claim must be made to an appropriate office—
(a)in writing on a form approved or authorised by the Board for the purpose of the claim, or
(b)in such other manner as the Board may accept as sufficient in the circumstances of any particular case.
(3) A claim must contain the information requested on the form (or such of that information as the Board may accept as sufficient in the circumstances of the particular case).
(4) In particular, a claim must include in respect of every person by whom the claim is made—
(a)a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or
(b)information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or
(c)an application for a national insurance number to be allocated to the person which is accompanied by information or evidence enabling such a number to be so allocated.
This paragraph is subject to paragraph (6).
(5) “National insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 M1.
(6) Paragraph (4) does not apply if the Board are satisfied that the person or persons by whom the claim was made had a reasonable excuse for making a claim which did not comply with the requirements of that paragraph.
(7) At any time after a claim has been made but before the Board have given notice of their decision under section 14(1) of the Act in relation to the claim, the person or persons by whom the claim was made may amend the claim by giving notice orally or in writing to an appropriate office.
Marginal Citations