E2.253 Tax credits—changes of circumstances

Personal and employment tax

E2.253 Tax credits—changes of circumstances

E2.253 Tax credits—changes of circumstances

Note that 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.

Some changes of circumstances affecting entitlement to tax credits must be notified to HMRC, by virtue of regulations made under the Tax Credits Act 2002, s 6. The rules are set out in the Tax Credits (Claims and Notifications) Regulations, SI 2002/20141.

A notification of change of circumstances must be given to a relevant authority at an appropriate office (see E2.251). From 16 January 2015, such notifications must be made via the HMRC website2. Notification relating to a single claim is to be given by the person by whom the claim was made, and in the case of a joint claim it may be given by either of the joint claimants3. Provisions corresponding to those described in E2.251 relating to claims enable a person to act on behalf of a claimant who is unable to give a notification4. See below regarding amended notifications.

The changes of circumstances which must be notified are those where:


    (a)     entitlement to the tax credit

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