Backdating Requested Due To A Disability (Info)

Note: Before making any changes to a claim, you must follow the guidance in Establish If A Change Can Be Made. This is to confirm if your change(s) can be made, or if the claim needs to be sent to a specialist team

A change of circumstances or a correction can be backdated up to a maximum of 3 months except in the following circumstances

• Where the change of circumstances or correction results in a reduced or ceased award
   
• Where a claimant states that a disability or severe disability element of Child Tax Credit ( CTC) should be included in an awarded tax credits claim on the basis of a claim made to a qualifying disability benefit which has now been decided. To qualify for this element being backdated by more than 3 months, the claimant must notify the Tax Credit Office within 3 months from the date the disability decision was made. For details of qualifying disability benefits, follow the guidance in Disability

Backdating of disabled element requested on an awarded tax credits claim

The disability element can be backdated by more than 3 months only where the claimant notifies the disability decision within 3 months from the date the disability decision was made. If notification of the disability decision is made within 3 months, the disability element can be backdated to the date the

• Qualifying disability benefit became payable
   
• 3 months prior to the date the qualifying benefit was claimed

Or

• The date the claimant became entitled to tax credits, whichever is the most recent and a restriction should not be applied. Follow the guidance in Changes

Note: The date the claimant became entitled to tax credits could be, in the case of a Working Tax Credit ( WTC) claim the date they started employment or in the case of a CTC claim the date the claim for CTC was made or treated as made

Example 1

• Claim to qualifying disability benefit made 09/03/09
   
• Tax credits claim received and awarded 20/04/09. The entitlement start date is 20/04/09
   
• Claim to qualifying disability benefit awarded 01/09/09
   
• Claimant notifies us of qualifying disability benefit decision on 30/09/09
   
• Disability element can be included from 20/04/09 and a restriction should not be applied

Example 2

• Claim to qualifying disability benefit made 12/01/09
   
• Tax credits claim received and awarded 16/02/09
   
• Claim to qualifying disability benefit awarded 10/06/09
   
• Claimant notifies us of qualifying disability benefit decision on 28/09/09
   
• Disability element should be included from 28/06/09

Backdating requested on a WTC claim

A claimant can qualify for WTC due to their disability where

• They do not have any children

And

• They work at least 16 hours a week, but less than 30 hours

For details of qualifying disability benefits, follow the guidance in Disability

If a qualifying disability benefit is awarded, then a WTC claim can be backdated to the date

• The claimant first qualified for the disability benefit
   
• 3 months prior to the date the claimant made a claim for the qualifying benefit, if that was later

Or

• The claimant's employment start date, if that was later

Note: To qualify for backdating, the claimant must make a claim for WTC within 3 months of the date the decision to award the disability benefit was made