Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular aspects: disability - claims to the disability element/severe disability element

Both WTC and CTC include a Disability and a Severe Disability element.

Full details of the conditions for receipt of the WTC adultdisability and severe disability element can be found in the Tax Credits Technical Manual TCTM02500 

Full details for the condition for receipt of the CTC child or qualifying young person disability and severe disability can be found in the Tax Credits Technical Manual at TCTM02270 

It is the customer’s responsibility to state that they, or their children, are disabled and ensure they meet the necessary criteria for receiving the respective disability or severe disability element. The notes with the claim form explain the relevant criteria and the customer must claim the appropriate disability element by putting an ‘X’ in the relevant box on the claim form. No evidence from the customer’s doctor is required to claim entitlement to these elements.

Notes:

  • a start date in the ‘Disabled’ field on the ‘Applicant Details’ screen on the NTC system in Function Amend Application will indicate that the WTC adult disability element is in payment from that date. An end date in the field will indicate that the disability element has ended from that date
  • a start date in the ‘AA/DLA (HCC)/PIP (EDL)’ field on the Applicant Details screen on the NTC system in Function Amend Application will indicate that the WTC adult severe disability element is in payment from that date. An end date in the ‘AA/DLA (HCC)/PIP (EDL)’ field will indicate that the severe disability element has ended from that date
  • a start date in the ‘Disabled’ field on the ‘Correction Child’ screen on the NTC system in Function Amend Application will indicate that the CTC disability element is in payment for that child or qualifying young person from that date. An end date in the ‘Disabled’ field will indicate that the disability element has ended from that date
  • a start date in the ‘DLA (HCC)/PIP (EDL)’ field on the ‘Correction Child’ screen on the NTC system in Function Amend Application will indicate that the CTC severe disability element is in payment for that child or qualifying young person from that date. An end date in the ‘DLA (HCC)/PIP (EDL)’ field will indicate that the severe disability element has ended from that date

Notes:

  • where a customer no longer qualifies for either the WTC disability or severe disability element or the CTC child disability or severe disability element, an appropriate end date should be entered in the relevant field
  • where you have established that the customer has never been entitled to either the WTC disability or severe disability element or the CTC child disability or severe disability element then you must update the NTC system accordingly. Follow the guidance in Deleting details 
  • where a customer’s entitlement to WTC has ended because they no longer satisfy all the qualifying conditions and they subsequently notify a change (for example - a new job or change in hours) which qualifies them again for WTC then you must check that they satisfy all the qualifying conditions for either the WTC disability or severe disability element before it is awarded

Backdating

Entitlement to the disability/severe disability element of WTC and CTC can be backdated longer than the usual 31 days for claims and 1 month for change of circumstances provided certain conditions are met.

The actual date to which the new claim for WTC including the disability element or entitlement to the disability/severe disability element of WTC or CTC can be backdated can vary depending on the circumstance of each case.

More information, including examples can be found in the Tax Credits Technical Manual;

  • for the backdating of new claims to WTC including the disability element, see TCTM06104

Note: From 6 April 2012 it will be possible to backdate claims more than 31 days if the claim for WTC is made within 31 days of the date that a decision on entitlement to the disability benefit is made in favour of the customer or customers

  • for Change of circumstances that backdate the disability/severe disability element of WTC or CTC, see TCTM05310 and TCTM05320

Note: From 6 April 2012 it will be possible to backdate changes in circumstances more than 1 month if the notification of entitlement to the disability benefit is received within 1 month of the decision on entitlement to the disability benefit