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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Changes of circumstances: People who can notify a change of circumstances

Who can notify a change in circumstances

The Tax Credits (Claims and Notifications) Regulations 2002, Reg 23

In the case of a single claim, notification must be given by the person who made the claim for a tax credit.

In the case of a joint claim, the notification of the change may be given by either member of the couple for whom the claim was made.

In practice, the change can also be notified by any person appointed by the Commissioners for HM Revenue & Customs, or the Secretary of State for Social Security to act as appointees for claimant(s) who are unable to act for themselves.