Chapter TCM0320100
| Published date | 09 April 2016 |
| Record Number | TCM0320100 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Dead Letter Office
Diagnosed person
Disability
Disabled child and qualifying young person
Dispute resolution reason
Dispute suspension
Dormant
Duplicate notice
Dead Letter Office (DLO) identifies an address that is no longer recognised as a valid postal address. In other words, the address no longer exists because, for example, the building has been demolished.
Diagnosed personDiagnosed person means
- a person who has been diagnosed as suffering from, or who after his death has been diagnosed as having suffered from, variant Creutzfeldt-Jakob disease
- a person who is suffering or has suffered from haemophilia
- a person in respect of whom a payment has been made from the 1992 Fund, the Eileen Trust or the Independent Living Funds.
A reference to a person being a member of the diagnosed person’s family at the date of the diagnosed person’s death includes a person who would have been a member of their family but for the diagnosed person being in residential accommodation, a residential care home or a nursing home.
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DisabilityFor tax credits purposes, a customer has a disability if
- they’re working for 16 hours or more weekly
- they have an illness or a disability that puts them at a disadvantage in getting a job
and - they satisfy the qualifying benefit test for the disability element.
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Disabled child and qualifying young personNote: From 08/04/12, Personal Independence Payment (PIP) was introduced as a replacement for DLA customers of working age (16 to 64 years of age). PIP is made of two elements consisting of daily living and mobility and two levels of rates which are standard or enhanced. Customers under 16 and over 65 years old will remain on DLA.
Note: From 08/04/13 Armed Forces Independence Payment (AFIP) was introduced to replace Disability Living Allowance (DLA) for members and ex-members of HM Forces (Army, Navy, Air Force etc). A customer entitled to AFIP will receive the benefit for life, at the equivalent Enhanced rate of Personal Independence Payment (PIP) or higher rate of DLA, and will entitle a tax credit customer to the severe disability element of Working Tax Credit. The Service Personnel and Veterans Agency (SPVA), a division of the Ministry of Defence, will administer AFIP. The Department for Work and Pensions are responsible for making AFIP payments and maintaining the awards.
Note: Child Disability Payment (CDP), Scotland (also known as Disability Assistance for Children and Young...
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