Tax Credits (Working/Child) - Backdating regs
As you will all doubtless be familiar, recent legislation has shortened the period by which a new claim for tax credits can be backdated, from up to 3 months to up to 1 month. The change is effective from 06 April 2012.
What is not clear to me, and perhaps all y'all can clarify, is which year's legislation applies if the backdating period straddles 05/06 April 2012.
Say an individual qualified throughout 2011-12 tax year but did not claim until now (26 April 2012). Say we submitted a TC600 now (26 April 2012) we would wish, if possible to show that he qualified at 26 Jan 2012.
So the question is: Which of (1) the date of commencement of award, and (2) date of submission of claim, fixes which year's legislation applies in relation to the length of period for which backdating is possible?
With kind regards