44.Section 4 allows for the detailed rules about claims to be set out in regulations. These regulations may:
specify the manner in which a claim must be made and the time limits for claims (subsection (1)(a));
in certain circumstances, allow a claim to be treated as made on a date different from the date on which it is actually made (subsection (1)(b)). For example, regulations may allow a claim for working tax credit to be treated as made on the date of an earlier claim if the reason the earlier claim failed was because the person was awaiting a decision from DWP on their claim for a disability benefit which was later successful;
allow claims to be made covering a period wholly or partly after the date of the claim (subsection (1)(c));
allow tax credit awards to be made conditional on the requirements for entitlement to the award being met when the award actually becomes payable (subsection (1)(d));
allow the executors or administrators of a deceased person’s estate to make or continue with a claim on behalf of the estate (subsection (1)(e));
in certain circumstances, enable one person to act on behalf of another in making a claim or one member of a couple to be taken as acting for the other in the case of a joint claim (subsection (1)(f) and (g)). For example, a person who is mentally or physically incapable of making a claim may be able to have his claim made on his behalf by a representative; and
allow claimants to be treated as having made a claim to tax credits (subsection (1)(h)). This will, for example, allow certain awards to be renewed each year, without a new claim being required, as may happen now for claims to the children’s tax credit.
