Effective Date

There are two kinds of effective dates

• Effective date of a claim

And

• Effective date for a change of circumstances

Effective date of a claim

This is the date on which the tax credits claim is treated as being made.

This may not necessarily be the date that the claim is received into the Department, but an earlier date depending on the circumstances of the claim.

For example, in the three months prior to receipt of the claim the claimant started a new job (or changed their hours of work) and ceased claiming a benefit. In this case the effective date of the WTC claim will be the date the claimant first started qualifying remunerative work, or first satisfied the entitlement criteria for WTC, within the three month period.

For more information on backdating, follow the guidance in Backdating

Effective date for a change of circumstances

This is the date from which the new circumstances are taken into account from, for the purpose of calculating award entitlement.

For more information, follow the guidance in Effective Date Of A Change Of Circumstances