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HMRC internal manual

Tax Credits Technical Manual

Claims and Notification: Identifying the date of claim

The Tax Credits (Claims and Notifications) Regulations 2002, Regs 2, 3 and 4

The date of claim means the date the claim is received or made at an appropriate office.

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 for Communities (DfC) in Northern Ireland.

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From 6 April 2009 appropriate office means:

  • any office specified in writing by the Board.

The Department for Work and Pensions (DWP), or the Department for Communities (DfC) in Northern Ireland was previously treated as an appropriate office in its own right but has now been removed. We can therefore now only accept details from DWP offices in specific circumstances when it has been specified in writing either to staff or customers. The date of a claim for a paper form will be the date the claim is received by the appropriate office. (For electronic claims made at the office it is the date the claim is made in the office).

Paper claims sent via the Rapid Data Capture (RDC) process will be stamped at the RDC processing centre on the day they are received. The date of receipt will be the date of claim.

Claims, which are made electronically via the Internet, will be treated as being made on the date on which it is recorded on an official computer system. An “official computer system” means a computer system maintained by or on behalf of the Board to send or receive information or process or store information.