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HMRC internal manual

Tax Credits Technical Manual

Claims and Notification: Validity of a claim

The Tax Credits (Claims and Notifications) Regulations 2002, Reg 5(3)

A claim form that is completed in accordance with the instructions on the claim form notes and includes all the information requested is a valid claim.

A claim form that contains insufficient information may not be a valid claim. For example, the claim form might not include the claimant’s NINO.

However, where a claim form contains insufficient information, or the claim has not been made on the official claim form (TCTM06100), there is discretion to accept that a valid claim has been made (see, for example, TCTM06110). Furthermore, a claimant can amend or add to the information on a claim form before a decision is made on the claim (TCTM06107).

Otherwise, a claim that is not a valid claim may be rejected.

Rejecting a claim because it is not valid is not the same as deciding that there should be no award of tax credits. There is no right of appeal against a decision that a claim is not a valid claim.

Where an award has been made on a claim, then in the absence of any evidence to the contrary, the claim must have been accepted as a valid claim.

Once an award has been made, it cannot later be decided that the claim was not a valid claim.

Renewal claims

An award of tax credits still in place on 5 April will end on that date. If the claimant wishes to continue to receive tax credits, a further claim must be made during the renewal period. This can be achieved by completing and returning the end of year notice (TCTM06106).