E2.251 Tax credits—claims

Personal and employment tax

E2.251 Tax credits—claims

E2.251 Tax credits—claims

New claims are directed to universal credit

New claims for tax credits are not possible and the Universal Credit must be applied for instead. Changes in circumstances of a claimant will also trigger migration of the claim to the Universal Credit system. See E2.101.

Renewals—claim treated as made in response to final notice

Tax credit claims which are not yet migrated to the Universal Credit system are renewed annually.

At the end of the tax year, HMRC issue a final notice to all tax credit claimants who have been awarded tax credits for either all or part of the tax year1. The notice sets out the circumstances on which the claim for the year was based.

A response to a final notice is treated as a renewal claim for the tax year following that to which the notice relates providing that it contains all the requested information or such information that may be sufficient in the circumstances2.

In the following situations the date of the claim is treated as being 6 April in the tax year following the tax year to which the notice relates (so that if the final notice is for 2009/10, the renewal claim is treated as having been made on 6 April

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