TCTM06108 - Claims and Notification

Special cases

The Tax Credits (Claims and Notifications) Regulations 2002, Regs. 15,16

People who die before making joint claims.

If one member of a couple dies and the couple have not made a joint claim the surviving partner may make a claim on behalf of the couple as if it was a joint claim. Any such claim will be for a period ending with

• the date of the death of the person who has died; or
• if earlier, 5 April in the tax year to which the claim relates.

and is subject to the normal backdating rules.

People who die after making a claim.

If a person has made a claim for tax credits and dies then in the case of a single person, the personal representative of that person may proceed with the claim

• if it is a joint claim then, the surviving partner can proceed with the claim as a joint claim,
• if it is a joint claim and both partners die, the personal representative of the last person to die can proceed with the claim,
• if it is a joint claim and both partners have died and it is uncertain which of them were the last to die then the personal representative of the younger of the couple can proceed with the claim.