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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Payment - direct payments: Direct payments - relevant period (Info)

The ‘relevant period’ is whichever of the following periods ends latest

  • the period of four weeks beginning on the date on which the customer is notified in writing that they must provide bank account, building society account or Post Office® card account (POca) details
  • cases where, within the four-week period, the customer

    • requests authority to open an account (and such authority is required)

    and

    • provides sufficient information from which you can give that authority. The period of three weeks beginning on the date on which you give that authority.
  • cases where the customer has a reasonable excuse - for example, the customer has been ill, been abroad or has passed from one type of account to another. The customer must have

    • been unable to take all the necessary steps to obtain a bank account, building society account or POca within, whichever ends latest, of the periods above

    or

    • been unable to notify you of the bank account, building society account or POca details within, whichever ends latest, of the periods above. The period ending with the date that the customer can reasonably be expected to notify you of the bank account, building society account or POca details.