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The Tax Credits (Claims and Notifications) Regulations 2002

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  1. Introductory Text

  2. PART 1 GENERAL

    1. 1. Citation, commencement and effect

    2. 2. Interpretation

    3. 3. Use of electronic communications to make claims or to give notices or notifications

  3. PART 2 CLAIMS

    1. 4. Interpretation of this Part

    2. 5. Manner in which claims to be made

    3. 6. Amended claims

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

    5. 7A.Time limit for claims - the Childcare Payments Act 2014

    6. 8. Date of claims—disability element of working tax credit

    7. 9. Advance claims before the year begins

    8. 10. Advance claims—working tax credit

    9. 11. 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

    10. 12. Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act

    11. 13. Circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple

    12. 14. Circumstances in which awards to be conditional and claims treated as made—decisions under section 14(1) of the Act made before 6th April 2003

    13. 15. Persons who die after making a claim

    14. 16. Persons who die before making joint claims

    15. 17. Circumstances where one person may act for another in making a claim—receivers etc.

    16. 18. Circumstances where one person may act for another in making a claim—other appointed persons

  4. PART 3 NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES

    1. 19. Interpretation of this Part

    2. 20. Increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification

    3. 21. 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

    4. 21A.Coronavirus – date of notification – cases where change of circumstances which may decrease the rate at which a person is, or persons are, entitled to a tax credit or mean that entitlement to that tax credit ceases

    5. 22. Manner in which notifications to be given

    6. 23. Person by whom notification may be, or is to be, given

    7. 24. Amended notifications

    8. 25. Date of notification—cases where change of circumstances which may increase the maximum rate

    9. 25A.Coronavirus – date of notification – cases where change of circumstances may increase the maximum rate

    10. 26. Date of notification—disability element and severe disability element of working tax credit

    11. 26A.Date of notification - disability element where child is disabled or severely disabled

    12. 26B.Coronavirus – date of notification of disability

    13. 27. Advance notification

    14. 28. Circumstances where one person may act for another in giving a notification—receivers etc.

    15. 29. Circumstances where one person may act for another in giving a notification—other appointed persons

  5. PART 4 NOTICES TO PROVIDE INFORMATION OR EVIDENCE

    1. 29A.Form in which evidence of birth or adoption to be provided

    2. 30. Employers

    3. 31. Persons by whom child care is provided

    4. 32. Dates to be specified in notices under section 14(2), 15(2), 16(3), 18(10) or 19(2) of the Act

  6. PART 5 FINAL DECISIONS

    1. 33. Dates to be specified in notices under section 17 of the Act

    2. 34.Manner in which declaration or statement in response to a notice under section 17 of the Act to be made

    3. 35. Circumstances where one person may act for another in response to a notice under section 17 of the Act—receivers etc.

    4. 36. Circumstances where one person may act for another in response to a notice under section 17 of the Act

  7. Signature

  8. Explanatory Note

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