Changes of circumstances: notifying changes of circumstances
The Tax Credits (Claims and Notifications) Regulations 2002, Regs 2 and 22
A notification may be given orally or in writing, but must be notified to an appropriate office. It can be by telephone or in person. It can also include notifications made by fax, e-mail or via the internet.
Before 6 April 2009 appropriate office means an office of:
- the Commissioners for HM Revenue and Customs
- the Department for Work and Pensions, or
- the Department of Social Development in Northern Ireland.
From 6 April 2009 appropriate office means:
- Comben House, Farriers Way, Netherton, Merseyside, or
- any other office specified in writing by the Board.
Although the DWP (or the DSDNI) are no longer defined as an appropriate office HMRC’s policy is to accept notification to one of these offices as being such a notification. However in these instances the customer must have informed the DWP (or DSDNI) that they are in receipt of tax credits and asked the DWP (or the DSDNI) to notify TCO of the change.