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Tax Credits (Working/Child) - Backdating regs

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

Clint Westwood


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07th May 2012 13:59

It is the date of submission of the claim. Reg 7 (SI 2002/2014) states that where a claim is received at an appropriate office, it is treated as made 31 days before (if the qualifying conditions are met). If the claim was received on 5 April 2012, that regulation would have read 3 months backdating. If received on 6 April it is 31 days. So in my view it goes off the date of receipt of the office to set the backdating.


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