TCTM09220 - Decision Making: Valid Claims, Conclusive Entitlement and Changes to Decisions: Decision to accept a renewal claim as valid

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

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 in one of two ways:

  • by submitting a fresh claim, or
  • by completing and returning the end of year notice (annual declaration)
  • by being treated as having made a declaration (reply not required cases)

An end of year declaration that is incomplete cannot be treated as a renewal claim unless it is considered to contain enough information (see below). Although we do not have an official definition of what a claim should contain the legislation covering claims (Claims and Notifications Reg 5 (3)) says:

a claim must contain the information requested on the form (or such of that information as the Board may accept as sufficient in the circumstances of the particular case)

There is no requirement for the claimant(s) to sign their end of year notice. If the notice is returned during the renewal period and is fully completed other than not being signed then it will be treated as a valid claim.