(This note is not part of the Regulations)
These Regulations amend a number of statutory instruments in relation to tax credits and child benefit.
Regulation 1 provides for citation, commencement and effect.
Regulation 2 amends regulations 6 and 7 of the Tax Credits (Definition and Calculation of Income) Regulations 2002 (“the Definition and Calculation Regulations”) (S.I. 2002/2006). Regulation 6 of the Definition and Calculation Regulations defines a claimant’s trading income for the purpose of calculating entitlement to tax credits. Regulation 2 of this instrument amends the definition of “taxable profits” in regulation 6 of the Definition and Calculation Regulations. Regulation 2 also amends regulation 7 of the Definition and Calculation Regulations to ensure that any payment of carer’s assistance made under regulations under section 28 of the Social Security (Scotland) Act 2018 (asp 9) is treated as income in the calculation of tax credit entitlement.
Regulation 3 amends regulations 4 and 13 of the Working Tax Credits Regulations 2002 (S.I. 2002/2005) (“the Entitlement Regulations”). Regulation 4 of the Entitlement Regulations defines what constitutes qualifying remunerative work for the purpose of entitlement to the basic element of working tax credit. Regulation 3 of this instrument amends regulation 4 to insert a reference to carer’s assistance. Regulation 13 of the Entitlement Regulations defines the conditions for entitlement to the child-care element of working tax credit. Regulation 3 of this instrument amends regulation 13 to insert a reference to payment of carer’s assistance.
Regulation 4 of this instrument amends regulation 7 of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 (S.I. 2003/492) in relation to the information that HMRC may request in support of a claim for child benefit. In particular, regulation 4 of this instrument removes the requirement for any birth certificate that is provided to evidence a claim for child benefit to be an original certificate or an authenticated copy which is admissible in proceedings.
Regulation 5 of this instrument amends regulations 5 and 6 of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 (S.I. 2003/916) (“the Decisions and Appeals Regulations”). Regulation 5 of the Decisions and Appeals Regulations sets out the conditions under which HMRC can alter certain decisions in relation to child benefit and guardian’s allowance. Regulation 5 of this instrument amends regulation 5 of the Decisions and Appeals Regulations to provide that where HMRC has given an “anticipatory superseding decision” (which is defined in regulation 5(2)(b) of this instrument), that decision can be revised at any time from the date the decision is given until one month after the date from which it takes effect. Regulation 6 of the Decisions and Appeals Regulations specifies the circumstances in which the Commissioners for His Majesty’s Revenue and Customs can extend the time limits for revising a decision. Regulation 5(3) of this instrument makes a consequential amendment to regulation 6 of the Decisions and Appeals Regulations.
Regulation 6 of this instrument amends the definition of approved training in regulation 1 of the Child Benefit (General) Regulations 2006 (S.I. 2006/223) to include a new training scheme being introduced in Wales and to remove a training scheme in Scotland which ceased in March 2022.
A full impact assessment has not been produced for this instrument as no impact on the private, voluntary or public sectors is foreseen.