Making and renewing a tax credits claim

By Tolley

The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Making and renewing a tax credits claim
  • Making a claim
  • Renewing a claim
  • Renewal deadlines
  • Online renewal

Making a claim

For tax years from 2014/15 onwards, there is only one way for a taxpayer to make a claim for tax credits. He must contact the Tax Credit Office direct who will issue a form TC600 for completion. This form can only be obtained by contacting the Tax Credit Office, either by phone (0345 300 3900) or by making an online request  for the form. It cannot be downloaded from the HMRC website.

If you have a form 64-8  in place for tax credits purposes, you can liaise with HMRC on your client’s behalf. However, you will be unable to liaise with HMRC until both form 64-8 and form TC600 have been submitted. See the GOV.UK website  for more information.

HMRC produces a booklet  to help claimants complete form TC600 which is very informative.

The claim form TC600 requires some information that you may already hold on your client files. However, you may not have details of the following:

  • children’s names and dates of birth
  • disabilities affecting persons in the household
  • child benefit number
  • spouse’s / partner’s income and outgoings
  • childcare payments and Ofsted registration number of the childcare provider(s)
  • bank details for the account to which tax credits are to be paid

The completed form TC600 should be submitted to the Tax Credit Office, who will decide whether a valid claim has been made. The date the form is received by the Tax Credit Office is the day the claim will start or possibly 31 days before the date of receipt if the claim can be backdated (and backdating is requested). This is discussed below.

Claims can be made by a variety of persons, such as:

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