Part 1

Tax credits

Decisions

Final notice
17
1
Where a tax credit has been awarded for the whole or part of a tax year—
a
for awards made on single claims, the Board must give a notice relating to the tax year to the person to whom the tax credit was awarded, and
b
for awards made on joint claims, the Board must give such a notice to the persons to whom the tax credit was awarded (with separate copies of the notice for each of them if the Board consider appropriate).
2
The notice must either—
a
require that the person or persons must, by the date specified for the purposes of this subsection, declare that the relevant circumstances were as specified or state any respects in which they were not, or
b
inform the person or persons that he or they will be treated as having declared in response to the notice that the relevant circumstances were as specified unless, by that date, he states or they state any respects in which they were not.
3
“Relevant circumstances” means circumstances (other than income) affecting—
a
the entitlement of the person, or joint entitlement of the persons, to the tax credit, or
b
the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
4
The notice must either—
a
require that the person or persons must, by the date specified for the purposes of this subsection, declare that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified or comply with subsection (5), or
b
inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (5).
5
To comply with this subsection the person or persons must either—
a
state the current year income or his or their estimate of the current year income (making clear which), or
b
declare that, throughout the period to which the award related, subsection (1) of section 7 did not apply to him or them by virtue of subsection (2) of that section.
6
The notice may—
a
require that the person or persons must, by the date specified for the purposes of subsection (4), declare that the amount of the previous year income was the amount, or fell within the range, specified or comply with subsection (7), or
b
inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the previous year income was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (7).
7
To comply with this subsection the person or persons must either—
a
state the previous year income, or
b
make the declaration specified in subsection (5)(b).
8
The notice must inform the person or persons that if he or they—
a
makes or make a declaration under paragraph (a) of subsection (4), or is or are treated as making a declaration under paragraph (b) of that subsection, in relation to estimated current year income (or the range within which estimated current year income fell), or
b
states or state under subsection (5)(a) his or their estimate of the current year income,
he or they will be treated as having declared in response to the notice that the amount of the (actual) current year income was as estimated unless, by the date specified for the purposes of this subsection, he states or they state the current year income.
9
“Specified”, in relation to a notice, means specified in the notice.
10
Regulations may—
a
provide that, in prescribed circumstances, one person may act for another in response to a notice under this section, and
b
provide that, in prescribed circumstances, anything done by one member of a couple in response to a notice given under this section is to be treated as also done by the other member of the couple.
S. 17 whollly in force at 6.4.2003; s. 17 not in force at Royal Assent, see s. 61; s. 17(10) in force at 9.7.2002 and s. 17(1)-(9) in force at 6.4.2003 by S.I. 2002/1727, art. 2
Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)
Word in s. 17(10)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1
Words in s. 17(10)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 146; S.I. 2005/3175, art. 2(1), Sch. 1