CCM1055 - Overview: Claims and
Notifiable Changes of Circumstances from 6 April 2007
Claims for tax credits have to be made annually. The amount of
the final award will take account of the claimant’s
circumstances over the course of the year, not just at the
beginning. Claimants are required to tell us in-year about some
changes of circumstances that may affect the amount of the award.
Claimants must tell us if:
- their average weekly childcare charges
change so that they are, for at least 4 weeks,:
- less than the average weekly charge by £10.00
a week or more
- nil
(see
CCM6315 for information on how to
calculate whether there has been a change in average weekly
childcare charges)
- they become, or cease to be, a member of a
couple
- they (or their partner) leave the UK
permanently, or go abroad for more than 8 weeks (12 weeks if they
remain abroad because they are ill or because a member of their
family is ill or has died)
- their usual working hours change so that
they work less than 16 or 30 hours a week. For couples with
children it is their joint working hours that count towards the 30
hours
- they have been on strike for more than 10
days
- one of their children leaves the family
and moves to live with someone else. This includes a child who has
been:
- taken into care or fostered to another family
- found guilty by a court and sentenced to custody
or detention for a period of 4 months or more
- a child or young person they are
responsible for stops qualifying for support, for example the child
or young person:
- leaves non-advanced full-time education or
approved training before they reach 20
- starts to have their training provided under a
contract of employment
- stops being registered with a careers service , or
the Connexions Service or equivalent
- starts to claim Income Support, Incapacity
Benefit, Employment and Support Allowance, income-based
Jobseeker’s Allowance, Child Tax Credit or Working Tax Credit
in their own right
- dies.
From 6 April 2007 claimants must tell us within 1 months of the
date:
- on which the change of circumstances
occurs
- the claimant first becomes aware of the
change of circumstances and this is later
Any overpaid tax credits will still be calculated from the date
the change happened.
For example if a claimant’s usual working hours
dropped to less than 30 hours on the 12 November 2007, but because
the number of hours they work each week varies so much that they
did not realise until 2 December 2007 that there had been a
change:
- they must report the change by 1 January
2008
- their award will be adjusted to reflect
their new usual hours from 12 November and they will have to repay
any overpaid tax credits
If the claimant does not tell us within the time limit we can
charge a penalty. See
CCM10000 for more information on
penalties.
