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HMRC internal manual

Tax Credits Technical Manual

Claims and Notification: Amending a claim

The Tax Credits (Claims and Notifications) Regulations 2002, Reg 5(7), 6 and 14

A claimant can amend the details of their claim at any point before the decision is notified.

The amended details should be treated as if they were part of the original claim, made on the date the original claim was made, or treated as made.

A claimant can amend a claim in writing or over the phone

No notice of the amendment is issued, the amended details are simply taken into account when deciding initial entitlement and then subsequently issuing the award notice.

In practice, given the short time between receiving a claim and the initial award notice being sent out, amendments to a claim are unlikely to be very common (they may mostly occur where a claim has been delayed due to pre-payment checking).

Notifying a change to the information TCO hold

If a claimant telephones the TCO office to give information, it may be a change of circumstances. See alsoTCTM05310 

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Withdrawing a claim

Commissioner’s decision R(IS)3/05

A claimant can withdraw their claim if the request for withdrawal is received before an officer of HM Revenue & Customs makes a decision on the claim.