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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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End of year: How payments are made after 5th April

Although an award of tax credit is made for a tax year, and the tax year ends on 5 April, section 24(4), the TCA 2002 allows payments to be made for a period following the end of that tax year. Therefore, if a claimant was awarded tax credits for 2012/2013 payments will normally continue on a provisional basis for 2013/2014 until the earlier of

  • The date we make a S18(1) decision following their response to the S17 end of year notice or
  • The date we make a S18(1) decision following their deemed response to the S17 end of year notice where they are an auto-renewal case or
  • The date we terminate the payments where there is no response to the S17 notice. This cannot be on or before the first specified date, see CCM11040, but the exact date varies each year
  • Where the claimant supplied estimated income details during the previous year the provisional payments will be set according to the estimate
  • The provisional payments are sometimes referred to an ‘run-on’ payments because they ‘run-on’ after 5 April