TCTM05201- Advanced Notification of Change of Circumstances
The Tax Credits (Claims and Notifications) Regulations 2002, Reg 27
Notification of certain changes can be given in advance of the change actually occurring. The following changes can be notified in advance:
- the claimant has accepted an offer of work
and
- is expected to start that work within seven days of the advance notification
- an agreement for the provision of future childcare has been made
and
- the first day of the week in which the agreement commences is not more than seven days after the date on which the advance notification is given and falls within the period of award in which notification is given
- there will be a relevant change to an existing agreement for the provision of childcare
and
- the first day of the week in which the change occurs is not more than seven days after the date on which the advance notification is given and falls within the period of award in which notification is given
- Where a child is expected to become a qualifying young person for the purposes of tax credits, for example where a child near his or her sixteenth birthday intends to continue in non-advanced full time education, or approved training
and
- the first day of the week in which the change occurs is not more than seven days after the date on which the advance notification is given and falls within the period of award in which notification is given
- Here, ‘week’ means a period of seven days beginning with midnight between Saturday and Sunday
- Historically, there was also a fourth change that could be notified in advance:
- where tax credit had been claimed for the tax year beginning on 6t h April 2003
and
- the change being notified related to that tax year
and
- the notification was given before the start of that tax year
