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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Claims and Notification: Special cases

The Tax Credits (Claims and Notifications) Regulations 2002, Regs 16

People who die before making joint claims

If one member of a couple dies and the couple have not made a joint claim the surviving partner may make and proceed with the claim in the name of the member who has died as well as in their own name. Any such claim will be for a period ending with

  • the date of the death of the person who has died; or
  • if earlier, 5 April in the tax year to which the claim relates,

and is subject to the normal backdating rules.

The Tax Credits (Claims and Notifications) Regulations 2002, Regs 15

People who die after making a claim

If any person who has made a claim for tax credits and dies:

  • before a decision is made in relation to that claim under section 14(1) of the Tax Credits Act;
  • having given notice of a change in circumstances increasing the maximum rate, before HMRC make a decision whether to amend the award; or
  • where tax credits have been awarded for the whole or part of a tax year, after the end of that tax year but before HMRC have made a decision under section 18(1), (5), (6) or 9 of the Tax Credits Act;

    • in the case of a single claim, the personal representative of the person who has died may proceed with the claim in the name of that person
    • in the case of a joint claim, the surviving partner may proceed with the claim as a joint claim,
    • in the case of a joint claim where both partners die, the personal representatives of the last of them to die may proceed with the claim

Note: for joint claims when both partners have died in circumstances in which it is uncertain which of them survived the other then:

  • their deaths shall be presumed to have occurred in order of seniority; and
  • the younger shall be treated as having survived the elder.