If you receive Child Benefit as well as tax credits, address and phone number changes can be reported via an online form that can be found on the HMRC website.
If you do not receive Child Benefit, address and phone number changes must be reported directly to the Tax Credit office, either via the helpline or in writing. Either over the telephone to the helpline, or in writing to the Tax Credit office, Tax Credits must be informed as quickly as possible if you start using a new bank or building society account. The new account details can be given up to 30 days before it starts being used to ensure no payments are missed.
You will not be able to change bank account details over the phone if you have already changed bank details twice already in the past year. If this is the case for you, you will need to request in writing to change account details again.
If you are taking the normal two weeks of ordinary paternity leave the Tax Credit office do not need to be informed. If however you extend this leave for any reason you must notify Tax Credits. They must be informed within one month after this 28 weeks ends. A strike that lasts more than ten working days in a row may affect your Tax Credits claim and so the Tax Credit office must be informed if you or your partner has been on strike for more than ten days.
Again you have one month to inform Tax Credits about this change in circumstances. If you leave the UK for good, leave and expect to be gone for at least 52 weeks, go abroad for a short stay of 8 weeks or more 12 weeks if the trip is because you or a family member are being treated for an illness or because a family member has died or lose the right to reside in the UK, Tax Credits need informed. If you get married, enter into a civil partnership, move in with someone, or separate from a partner, the Tax Credit office needs informed as soon as possible after the changes take place, and definitely within one month.
Tax Credits also need to be informed if your partner dies, within one month of it happening. Changes that the Tax Credit team need notified about are; if a child leaves home, if a child is taken into care or placed with a family for fostering or adoption, if a child has received a custodial sentence of more than four months, if a new child joins your family- either a new baby is born or a child or baby is fostered or adopted.
If you have previously been paid Disability Living Allowance or Personal Independence Payments for a child in your household, and these payments stop Tax Credits need notified as soon as possible. The same applies if a child in your household starts receiving any of these benefits. Tell the Tax Credits office as soon as you can if a child dies.
If a child in your household reaches 16 and is staying on in education or training that counts for Child Tax Credit after age 16, Tax Credits need informed. In addition, HMRC will often use income information provided by an employer RTI to check whether they are holding the most up to date information for a tax credit award. See our RTI and tax credits section for more information.
Reporting change of employer or childcare provider. HMRC has the right to require information or evidence to substantiate a claim from a claimant's employer or childcare provider.
For this reason any change of employer or childcare provider should always be reported to HMRC even though it may not change the award in any way. In many cases, adding a child to a claim will increase the maximum rate of the award as a child element will be added for that child.
However, from 6 April , the policy of limiting support through tax credits and indeed, Universal Credit to a maximum of 2 children was introduced. In tax credits, a child element of child tax credit will continue to be paid for all children born before 6 April as the new rule applies only to children born on or after 6 April and exceptions apply.
You can read more about the 2-child limit in the Entitlement section. Even if the child element is not payable for a 3rd or subsequent child in a household, it is important that the addition of the child is still reported to HMRC as soon as possible and no later than one month extended to three months temporarily for critical workers due to the coronavirus pandemic after it happens to make sure that any other related payments are correctly included.
For example, the child disability element of CTC or the childcare element of working tax credit may be payable in respect of the child. These elements are not affected by the 2 child limit policy. In addition, if one of the other children move off the claim, the child not attracting a child element may then move into position for a child element. If they are already on the system, this should happen automatically.
HMRC also require claimants to notify them that an exception to the 2 child limit may apply. Long-term care Paying and getting funding, ways to pay, problems with care.
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These run-on payments are known technically as provisional payments. When the renewal process is complete, provisional payments are replaced by payments under an initial award for the new tax year. See the information in the claims starting section. The bringing forward of the renewal deadline was part of a series of measures intended to reduce the volume of overpayment in the system. The important thing is to return an estimate by that date. If an estimate is given, it must be confirmed, or actual figures supplied, by 31 January which is also the online filing deadline for self-assessment.
If the claimant does not renew either by sending the papers to HMRC or renewing via the telephone or online by 31 July or the date on their renewal papers if different then the award may be terminated. In addition, any other overpayments that were being recovered from their ongoing award will switch to direct recovery when their award is terminated for non-renewal.
If HMRC terminate the award for failing to renew and consequently stop all payments regulations allow the claim to be restored providing the claimant renews within 30 days from the date on the notice telling them that their payments are to be stopped technically called the Statement of Account. Outside of this 30 day period, the claim can only be restored if the claimant can show that there was 'good cause' for failing to renew, so long as the renewal papers are returned by the later deadline of 31 January Missing the deadline can also mean the award for the previous year is finalised only using information HMRC already hold and not include any additional or updated information from the claimant.
Where this happens and claimants disagree with the decision about their tax credits, they will normally need to rely on their appeal rights on the finalised decision and request a mandatory reconsideration to start the appeals process.
Claimants need to be aware of the timeframes for appeals. This also applies where claimants do not have their actual income figure available by 31 July and instead need HMRC to use an estimate of their income for the renewal and finalisation process.
If claimants do not provide their actual income figure by the 2SD deadline, HMRC will make that final decision using the estimated figure they already hold. Again, claimants who disagree with this decision must rely on their appeal rights to challenge the decision. Now that UC is available across the UK, HMRC state that most people can no longer make a brand new claim for tax credits and will be expected to claim UC or pension credit instead for ongoing support.
See our making a claim section for more information about this. The legislation Regulation 6 of SI. This will be for the full tax year if the person has not claimed UC, or up until the day before the UC award starts if they have already claimed. If the tax credit claimant cannot show they had good cause for their late renewal, they will not be able to make a brand new claim for tax credits unless they fall into one of the very narrow exceptions.
You can read more about UC in the UC section. If the claim cannot be restored because there was no good cause or if good cause was present the renewal was not done before the 31st January , all provisional payments paid from 6 April will be treated as overpaid. As mentioned above, it is vital to return renewal papers when required to do so. Claimants should particularly beware of using non-renewal as a tool to pull out of the tax credits system unless they have been invited to do so by letter from HMRC.
In addition they will no longer be able to repay any overpayment by reduction of an ongoing award, as there will be no ongoing award to reduce. Instead direct recovery will be commenced.
Most people will no longer be able to make a subsequent brand new claim for tax credits and will be expected to claim UC or pension credit instead.
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