Tax Credits backdating - transitional rules
We send in a TC600 new claim, on 29 March 2012.
The qualifying conditions remained in force and unchanged continuously for 93+ days prior to the date of submission of the claim.
Relevant legislation governing the effect of this is reg 7(2)(a) SI2002/2014 as amended by reg 8(2)(b) SI2009/2087 and again by reg 5(2)(b) SI2012/848
The form TC600 is captured by computer using Optical Character Recognition. There is no captured box on the form which indicates that a claim for backdating is appropriate, with the arguable exception of the date of signature, which in this case specifies 27 December 2011.
The initial award notice is issued after 05 April 2012 bearing a commencement date of 02 April 2012. On receipt of this we object (within 30 days) to the stated commencement date on the grounds that it should be backdated by the full extent permitted by reg 7(2) as amended.
The effect of reg 5(2)(b) SI2012/848 is to reduce from 93 days to 31 days the potential for backdating of an award in relation to notifications supplied after 05 April 2012.
Accordingly, this award is backdated by 31 days.
Am I alone in thinking that this is outrageous?
With kind regards