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HMRC internal manual

Tax Credits Technical Manual

Claims and Notification: Advance claims

The Tax Credits (Claims and Notifications) regulations 2002, Regs 9 and 10

A claim for tax credits may be made in advance in certain circumstances

Advance claims - WTC only

Claims for WTC can be made in advance in certain circumstances.

If at the date of the claim, a person has accepted an offer of work which is due to commence within 7 days.

Then the date of the claim is the date when the person commenced remunerative work, so long as they do in fact start work within 7 days of the claim being received by the appropriate office.


Claims for both tax credits can be made before the beginning of the tax year to which they relate (but only in respect of 2003-2004)