The Tax Credits (Claims and Notifications) Regulations 2002

Made: 31st July 2002

Laid before Parliament: 31st July 2002

Coming into force: 12th August 2002

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 4(1), 6, 14(2), 15(2), 16(3), 17(10), 19(2), 22(1)(b) and (2), 65(1), (2) and (7) and 67 of the Tax Credits Act 2002, hereby make the following Regulations:

PART 1 — GENERAL

Citation, commencement and effect

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• (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.

Interpretation

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In these Regulations—

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

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

• “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 for Her Majesty’s Revenue and Customs;

• ...

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

• ...

• “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;

• ...

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

• “relevant authority” means—the Board;the Secretary of State or the Department for Communities in Northern Ireland; ...a person providing services to the Board, the Secretary of State or that Department in connection with tax credits; or, 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 ;

• “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;

• ...

• “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 notifications

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• (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 a 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, a 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 a 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, a 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 ;

• (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.

PART 2 — CLAIMS

Interpretation of this Part

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In this Part (and Part 3) “the relevant date”, in relation to a claim for a tax credit, means—

• (a) in cases where regulation 6 applies, the date on which the claim would be treated as being made by that regulation disregarding regulations 7, 7A and 8;

• (b) in cases where sub-paragraph (d) of regulation 11(3) applies, the date on which the claim would be treated as being made by that sub-paragraph disregarding regulations 7, 7A and 8;

• (c) in any other case, the date on which the claim is received by a relevant authority at an appropriate office.

Manner in which claims to be made

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• (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 a relevant authority at 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 decide having regard to all the circumstances.

• (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 paragraphs (6) and (8).

• (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 .

• (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 a relevant authority at an appropriate office.

• (8) Paragraph (4) does not apply to any person who is subject to immigration control within the meaning set out in section 115(9)(a) of the Immigration and Asylum Act 1999 and to whom a national insurance number has not been allocated.

Amended claims

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• (1) In the circumstances prescribed by paragraph (2) a claim for a tax credit which has been amended shall be treated as having been made as amended and, subject to regulations 7, 7A and 8, as having been made on the date prescribed by paragraph (3).

• (2) The circumstances prescribed by this paragraph are where a person has amended or persons have amended the claim in accordance with regulation 5(7).

• (3) The date prescribed by this paragraph is the date on which the claim being amended was received by a relevant authority at an appropriate office.

Time limit for claims (if otherwise entitled to tax credit up to 31 days earlier)

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• (1) In the circumstances prescribed by paragraph (2) a claim for a tax credit received by a relevant authority at an appropriate office shall be treated as having been made on the date prescribed by paragraph (3).

• (2) The circumstances prescribed by this paragraph are those where the person or persons by whom the claim is made would (if a claim had been made) have been entitled to the tax credit either—

• (a) on the date falling 31 days before the relevant date (or on 6th April 2003, if later); or

• (b) at any later time in the period beginning on the date in sub-paragraph (a) and ending on the relevant date.

• (3) The date prescribed by this paragraph is the earliest date falling within the terms of paragraph (2)(a) or (b) when the person or the persons by whom the claim is made would (if a claim had been made) have become entitled to the tax credit.

Date of claims—disability element of working tax credit

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• (1) In the circumstances prescribed by paragraph (2), the claim referred to in paragraph (2)(a) shall be treated as having been made on the date prescribed by paragraph (3).

• (2) The circumstances prescribed by this paragraph are where–

• (a) a claim for working tax credit including the disability element (“the tax credits claim”) is made by a person or persons (“the claimants”) which results in the Board making an award of working tax credit including the disability element;

• (b) the claim is made within 31 days of the date that a claim for any of the benefits referred to in regulation 9(2) to (8) of the Working Tax Credit Regulations (“the benefits claim”) is determined in favour of the claimants (or one of them); and

• (c) the claimants would (subject to making a claim) have been entitled to working tax credit if (and only if) they had satisfied the requirements of regulation 9(1)(c) of the Working Tax Credit Regulations, on any day in the period—

• (i) beginning on the date of the benefits claim, and

• (ii) ending on the date of the tax credits claim.

• (3) The date prescribed by this paragraph is–

• (a) the first date in respect of which the benefit claimed is payable; or

• (b) if later, the date falling 31 days before the claim for the benefit is made; or

• (c) if later, the first day identified under paragraph (2)(c).

Advance claims before the year begins

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• (1) In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.

• (2) The circumstances prescribed by this paragraph are where a tax credit is claimed for a tax year by making a claim before the tax year begins.

• (3) This regulation shall cease to have effect in relation to the tax year beginning on 6th April 2004 and subsequent tax years

Advance claims—working tax credit

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• (1) In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.

• (2) The circumstances prescribed by this paragraph are where—

• (a) the tax credit in question is working tax credit; and

• (b) the case falls within sub-paragraph (b) of the First Condition in regulation 4(1) of the Working Tax Credit Regulations (person who has accepted an offer of work which is expected to commence within 7 days).

• (3) In the circumstances prescribed by paragraph (2)—

• (a) an award on a claim for tax credit may be made subject to the condition that the requirements for entitlement are satisfied no later than the date prescribed by paragraph (4); and

• (b) if those requirements are satisfied no later than that date, the claim shall be treated as being made on the date on which they are satisfied.

• (4) The date prescribed by this paragraph is the date falling 7 days after the relevant date.

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

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• (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) either 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.

• (3) The claim shall be treated as made—

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

• (aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) in a case where the declaration, not having been made by the 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, on 6th April ... following the period to which the section 17 notice relates; or

• (c) in a case where the declaration, not having been made by the date specified on the section 17 notice or within the 30 days specified in sub-paragraph (b), is made before 31st 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), on 6th April following the period to which the section 17 notice relates .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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; ...

• (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; 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.

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

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• (1) In either of the circumstances prescribed by paragraphs (2) and (4) a claim for a tax credit is to be treated as made.

• (2) The circumstances prescribed by this paragraph are where a person is or persons are treated as having made a declaration in response to provision included in a notice under section 17 of the Act by virtue of—

• (a) subsection (2)(b) of that section, and

• (b) subsection (4)(b) of that section,

or a combination of those subsections and subsection (6)(b) of that section.

• (3) The declaration referred to in paragraph (2) shall (subject to regulation 5(3)) be treated as a claim by that person or persons for tax credit for the tax year following that to which the notice relates.

• (4) The circumstances prescribed by this paragraph are where a person or any of the persons has—

• (a) made a statement under paragraph (b) of subsection (2) of section 17 of the Act in response to such a notice by the date specified for the purposes of that subsection, or

• (b) made a statement under paragraph (b) of subsection (4) of that section in response to such a notice by the date specified for the purposes of that subsection,

or a combination of any of those subsections and subsection (6)(b) of that section.

• (5) The notice referred to in paragraph (4), together with (and as corrected by) the statement or statements there referred to, 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.

• (6) The claim shall be treated as made on the 6th April preceding the dates specified in the notice for the purposes of subsections (2) or (4) of section 17 of the Act.

• (7) Paragraphs (3) and (5) shall not apply—

• (a) in the case where there has been a previous single claim (to which the notice relates), the person by whom it was made could no longer make a single claim; ...

• (b) in the case where there has been a previous joint claim (to which the notice relates), the persons by whom it was made could no longer jointly make a joint claim;...

• (c) in the case where, before the specified date, the person or persons to whom a notice under section 17 of the Act is given advise the Board that the person or persons do not wish to be treated as making a claim for tax credit for the tax year following that to which the notice relates; or

• (d) in the case where there has been a previous single claim to which a notice under section 17 of the Act relates—

• (i) a relevant notification is given to the person by whom the claim was made; and

• (ii) the person fails to make a relevant request; and

• (e) in the case where there has been a previous joint claim to which a notice under section 17 of the Act relates—

• (i) a relevant notification is given to the persons by whom the claim was made; and

• (ii) they fail to make a relevant request.

• (8) In this regulation—

• (a) “relevant notification” means a written notification to a person or persons by whom a claim for tax credit was made which—