Tax Credits (Claims and Notifications) Regulations 2002
2002 No. 2014
TAX CREDITS
The Tax Credits (Claims and Notifications) Regulations 2002
Made 31th July 2002
Laid before Parliament 31th 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 20021, hereby make the following Regulations:
PART 1
GENERAL
Citation, commencement and effect
1.—(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
2. In these Regulations—
“the Act” means the Tax Credits Act 2002;
“appropriate office” means an office of—
(a) the Board,
(b) the Department for Work and Pensions, or
(c) the Department for Social Development in Northern Ireland;
“the Board” means the Commissioners of Inland Revenue;
“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;
“married couple” has the meaning given by section 3(5) of the Act;
“severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations2;
“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;
“unmarried couple” has the meaning given by section 3(6) of the Act;
“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
3.—(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 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, 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 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, an appropriate office on the date on which it is recorded on an official computer system.
(4) In this regulation—
(a)
(a) “electronic communications” has the meaning given by section 132(10) of the Finance Act 19993;
(b)
(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
4. 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 and 8;
(b) in cases where sub-paragraph (b) of regulation 11(3) applies, the date on which the claim would be treated as being made by that sub-paragraph disregarding regulations 7 and 8;
(c) in any other case, the date on which the claim is received by an appropriate office.
Manner in which claims to be made
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)
(a) in writing on a form approved or authorised by the Board for the purpose of the claim, or
(b)
(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) 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)
(b) information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or
(c)
(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 20014.
(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.
Amended claims
6.—(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 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 an appropriate office.
Time limit for claims (if otherwise entitled to tax credit up to three months earlier)
7.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit received by 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)
(a) on the date falling 3 months before the relevant date (or on 6th April 2003, if later); or
(b)
(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
8.—(1) In the circumstances prescribed by paragraph (2) the claim referred to in sub-paragraph (f) of that paragraph 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) a claim for working tax credit including the disability element (“the original claim”) was made by a person or persons;
(b)
(b) on the original claim, the decision of the Board under section 14(1) of the Act was not to make an award of the tax credit;
(c)
(c) the reason for that decision was that the person or any of the persons did not satisfy paragraph (2) of regulation 9 of the Working Tax Credit Regulations5;
(d)
(d) at the relevant date in relation to the original claim, the person or any of the persons had made a claim for any of the benefits referred to in that paragraph that had not been determined;
(e)
(e) after that date, the claim for the benefit was determined in favour of the person by whom it was made; and
(f)
(f) a further claim for working tax credit including the disability element is made by the person or persons, within 3 months of the date that the claim for the benefit was determined.
(3) The date prescribed by this paragraph is—
(a)
(a) the first date in respect of which the benefit claimed was payable; or
(b)
(b) if later, the date on which the original claim was made (or treated as made under regulation 7).
Advance claims before the year begins
9.—(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
10.—(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)
(a) the tax credit in question is working tax credit; and
(b)
(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)
(a) an award on a claim for tax credit may be made subject to the condition that the requirements for entitlement are...
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