TCTM05001- Changes in circumstances

Changes in circumstances

The Tax Credits Act 2002, section 6, and The Tax Credits Notification of Changes of Circumstances (Civil Partnerships) (Transitional Provisions) Order 2005

Introduction

The main categories of change which could affect a tax credit award are:

• Changes in the adults heading a household, for example, if a couple breaks up or when people begin living together as a couple, or either claimant leaves the UK;
• Changes in circumstances which determine the tax credits and elements for which people are eligible, such as the arrival of a new child or qualifying childcare;
• Changes in the number of hours a claimant works, for example when they stop working at least 16 hours a week or where they stop working 30 hours a week;
• Changes in income between current and previous year.
• A change of circumstance shall be treated as having occurred with the coming into force of the Civil Partnership Act, on 5 December 2005, where two people of the same sex are living together as a couple
• Where a claimant notifies a change to the information TCO hold. See TCTM05301