TCTM06102- Claims and Notification
Validity of a claim
The Tax Credits (Claims and Notification) Regulations 2002, Reg. 5(3)
A claim form that is completed in accordance with the instructions on the claim form notes and includes all the information requested is a valid claim.
A claim form that contains insufficient information may not be a valid claim. For example, the claim form might not include the claimant’s NINO.
However, where a claim form contains insufficient information, or the claim has not been made on the official claim form (TCTM06100), there is discretion to accept that a valid claim has been made (see, for example, TCTM06110). Furthermore, a claimant can amend or add to the information on a claim form before a decision is made on the claim (TCTM06107).
Otherwise, a claim that is not a valid claim may be rejected.
Rejecting a claim because it is not a valid is not the same as deciding that there should be no award of tax credits. There is no right of appeal against a decision that a claim is not a valid claim.
Where an award has been made on a claim, then in the absence of any evidence to the contrary, the claim must have been accepted as a valid claim.
Once an award has been made, it cannot later be decided that the claim was not a valid claim.
Renewal claims
An award of tax credits still in place on 5 April will end on that date. If the claimant wishes to continue to receive tax credit, a further claim must be made during the renewal period. This can be achieved in one of two ways:
- by submitting a fresh claim form
- by completing and returning the end of year notice (TCTM06106)
In practice, renewals are generally made by completing and returning the end of year notice but that does not prevent the claimant from completing a claim form instead.
