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The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 597
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014) to provide for additional circumstances in which a tax credit claim is to be treated as having been made up to 31 days before the date on which the claim was received by Her Majesty’s Revenue and Customs. This will apply where a claimant (or in the case of joint claimants, either of them) opens a childcare account under the Childcare Payments Act 2014 (c. 28) by making a valid declaration under section 4(2) of that Act (“a declaration”), but does not pay any money out of the account under section 20(1)(a) of that Act (payments in respect of childcare) and closes the childcare account (and any other childcare accounts held).
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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