Claimant Has No Bank / Building Society Account (Info)

The computer will pay tax credits into any bank or building society account that will accept BACS and has been authorised by the claimant.

The account can be in the name of a third party, but if there is a query, you must only deal with the claimant and not the account holder.

If, by the end of the relevant period, (see Relevant Period), the claimant has not provided any bank or building society account details, the claimant will cease to be entitled to tax credits for the remainder of the award period.

If the claimant subsequently provides bank or building society account details, they will be entitled to tax credits for a period of up to 3 months prior to the date on which they notified you of their bank or building society account details.

The claimant will also be entitled to tax credits for the remaining period of their entitlement.

When there are exceptional circumstances that result in the claimant not being able to obtain a bank or building society account, the claimant will continue to be entitled to tax credit for the whole period of the award.

The two types of exceptional circumstances are

• The claimant is unable to open an account, and therefore the payment of tax credit will not be suspended. Reasons that can be accepted for this are the claimant

• Is rejected from opening a card account at the Post Office

• Is severely disabled and does not wish to use an appointee

Or

• Has no fixed abode and therefore does not have a mailing list

• The claimant is able to open an account, but they need longer than the relevant period to provide you with bank or building society account details. The time in which the claimant can provide you with bank or building society account details will be extended. Reasons that can be accepted for this are, the claimant

• Has been ill, abroad or passed from one type of account to another

Or

• Has been given a Personal Invitation Document to open a Post Office card account, but they have left it too late as a result of being ill or abroad and require a few more days for their account to be set up