The Tax Credits (Claims and Notifications) Regulations 2002
PART 1 GENERAL
1 Citation, commencement and effect
2 Interpretation
3 Use of electronic communications to make claims or to give notices or notifications
PART 2 CLAIMS
4 Interpretation of this Part
5 Manner in which claims to be made
6 Amended claims
7 Time limit for claims (if otherwise entitled to tax credit up to 31 days earlier)
8 Date of claims—disability element of working tax credit
9 Advance claims before the year begins
10 Advance claims—working tax credit
11 Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(a), (4)(a) or (6)(a) of the Act
12 Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act
13 Circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple
14 Circumstances in which awards to be conditional and claims treated as made—decisions under section 14(1) of the Act made before 6th April 2003
15 Persons who die after making a claim
16 Persons who die before making joint claims
17 Circumstances where one person may act for another in making a claim—receivers etc.
18 Circumstances where one person may act for another in making a claim—other appointed persons
PART 3 NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES
19 Interpretation of this Part
20 Increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification
21 Requirement to notify changes of circumstances which may decrease the rate at which a person or persons is or are entitled to tax credit or mean that entitlement ceases
22 Manner in which notifications to be given
23 Person by whom notification may be, or is to be, given
24 Amended notifications
25 Date of notification—cases where change of circumstances which may increase the maximum rate
26 Date of notification—disability element and severe disability element of working tax credit
26ADate of notification – disability element and severe disability element of child tax credit
27 Advance notification
28 Circumstances where one person may act for another in giving a notification—receivers etc.
29 Circumstances where one person may act for another in giving a notification—other appointed persons
PART 4 NOTICES TO PROVIDE INFORMATION OR EVIDENCE
29AForm in which evidence of birth or adoption to be provided
30 Employers
31 Persons by whom child care is provided
32 Dates to be specified in notices under section 14(2), 15(2), 16(3), 18(10) or 19(2) of the Act
PART 5 FINAL DECISIONS
33 Dates to be specified in notices under section 17 of the Act
34Manner in which declaration or statement in response to a notice under section 17 of the Act to be made
35 Circumstances where one person may act for another in response to a notice under section 17 of the Act—receivers etc.
36 Circumstances where one person may act for another in response to a notice under section 17 of the Act
2002 No. 2014
TAX CREDITS

The Tax Credits (Claims and Notifications) Regulations 2002

Made
Laid before Parliament
Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 4(1), 6, 14(2), 15(2), 16(3), 17(10), 19(2), 22(1)(b) and (2), 65(1), (2) and (7) and 67 of the Tax Credits Act 2002M1, hereby make the following Regulations: