The Tax Credits (Claims and Notifications) Regulations 2002

[F1 Time limit for claims - the Childcare Payments Act 2014 U.K.

7A.— (1) Subject to [F2 paragraphs (2A) to (4)], regulation 7 does not apply where the claim for a tax credit made by a person or persons is received by a relevant authority at an appropriate office during an entitlement period where the person making the claim, or in the case of joint claimants either person, has for that entitlement period made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014 (declarations of eligibility).

(2) Subject to [F3 paragraphs (2A) to (4)], where a claim for tax credits is received by a relevant authority at an appropriate office during the period of 31 days beginning with the last day of the entitlement period for which the person making the claim or, in the case of joint claimants either person, has made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014, regulation 7 shall apply but the date prescribed by paragraph (3) of regulation 7 may be no earlier than the day following the last day of that entitlement period

[F4 (2A) Where–

(a) a claim for a tax credit is received by a relevant authority at an appropriate office and the person making the claim, or in the case of joint claimants either person, has made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014,

(b) no payments under section 20(1)(a) of the Childcare Payments Act 2014 have been made out of any childcare account held by the person making the claim, or in the case of joint claimants either person, and

(c) all the childcare accounts held by the person making the claim for tax credits, or in the case of joint claimants both persons, have been closed,

regulation 7 shall apply .]

(3) For the purposes of this regulation, the “appropriate date” is the date on which—

(a) Her Majesty’s Revenue and Customs makes an account restriction order in accordance with section 24 of the Childcare Payments Act 2014 (imposing restrictions on childcare accounts) for the purposes of giving effect to a determination made under section 18(2) of that Act (cases where there is more than one eligible person) and regulations made thereunder,

(b) a childcare account is closed in accordance with regulations made under section 25 of the Childcare Payments Act 2014 (closure of childcare accounts), or

(c) a child ceases to be a “qualifying child” for the purposes of the Childcare Payments Act 2014 as defined in regulation 5 of the Childcare Payments (Eligibility) Regulations 2015except in the case where they cease to be a “disabled child” as defined in regulation 5(5) of those Regulations.

(4) Where a claim for tax credits is received by a relevant authority at an appropriate office—

(a) during an entitlement period relating to a childcare account where the person making the claim, or in the case of joint claimants either person, has for that entitlement period made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014, or

(b) during the period of 31 days beginning with the day following the last day of that entitlement period,

regulation 7 shall apply but the date prescribed in paragraph (3) of regulation 7 may be no earlier than the appropriate date.

(5) For the purposes of this regulation, the terms “childcare account” and “entitlement period” have the same meanings as they have for the purposes of the Childcare Payments Act 2014 and regulations made thereunder.]

Textual Amendments

F1 Reg. 7A inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 2

F2 Words in reg. 7A(1) substituted (17.5.2017) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (S.I. 2017/597), regs. 1, 2(2)

F3 Words in reg. 7A(2) substituted (17.5.2017) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (S.I. 2017/597), regs. 1, 2(2)

F4 Reg. 7A(2A) inserted (17.5.2017) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (S.I. 2017/597), regs. 1, 2(3)