Search Legislation

Childcare Payments Act 2014

Special Rules Affecting Tax Credit and Universal Credit Claimants

Section 32: Power to disqualify tax credit claimants from obtaining top-up payments

147.Section 32 allows HMRC to disqualify a person from receiving top-up payments or give them a warning notice if they or their partner make a successful claim for tax credits while they are receiving support under the scheme and the person or the person’s partner (who could be a new partner) makes a declaration of eligibility within 12 months of making the claim for tax credits. A person can only be disqualified if they have been given a warning notice in the last four years.

148.This does not apply if the circumstances of the person or the person’s partner changed after the beginning of the entitlement period in which the tax credits claim was made. Subsection (5) allows for regulations to set out what is, or is not, to be regarded as a change of circumstances for these purposes.

149.A person can only be given a disqualification notice if they have had a warning notice under this section or section 33. A warning notice is defined in subsection (4) as a notice which tells the person that they may receive a disqualification notice if they make a claim for tax credits or universal credit in the same way within a four-year period.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

Impact Assessments

Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:

  • Why the government is proposing to intervene;
  • The main options the government is considering, and which one is preferred;
  • How and to what extent new policies may impact on them; and,
  • The estimated costs and benefits of proposed measures.