TCTM05400 - Notifying changes of circumstances

Notifying changes of circumstances

The Tax Credits (Claims and Notification) Regulations 2002, Regs 2 and22

A notification may be given orally or in writing, but must be notified to an appropriate office. It can be by telephone or in person. It can also include notifications made by fax, E-mail or via the internet

Appropriate office means:

• Comben House, Farriers Way, Netherton, Merseyside, or
• any other office specified in writing by the Board.

The Department for Work and Pensions (DWP) was previously treated as an appropriate office in its own right but has now been removed. We can therefore now only accept details from DWP offices in specific circumstances when it has been specified in writing either to staff or customers. For example this will happen in certain projects such as during the Lone Parent Obligation migration where Job Centre Plus complete a deemed claim on behalf of claimants moving over from child dependency allowance to CTC or where certain initiatives such as TCTP have been approved and limited details may be accepted.