The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003

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     4.  - (1) Amend regulation 21 (requirement to notify changes of circumstances which may decrease the rate at which a person or persons is or are entitled to tax credit or mean that entitlement ceases) as follows.

    (2) At the beginning of paragraph (1) insert "Subject to paragraph (1A),".

    (3) After paragraph (1) insert - 

    " (1A) Paragraph (1) does not apply where advance notification has been given under regulation 27(1).".

     5.  - (1) Amend regulation 27 (advance notification) as follows.

    (2) In paragraph (1) - 

(a) for "either" substitute "any";

(b) after "(2)" insert ", (2A)".

    (3) After paragraph (2) insert - 

    " (2A) The circumstances prescribed by this paragraph are where either regulation 15(4) (agreement for the provision of future child care) or regulation 16(1) (relevant change in circumstances) of the Working Tax Credit Regulations[3] applies.".

    (4) After paragraph (5) insert - 

    " (5A) In the circumstances prescribed by paragraph (2A), an amendment of an award of tax credit in consequence of a notification of a change of circumstances may be made subject to the condition that the requirements for entitlement to the amended amount of the tax credit are satisfied at the time prescribed by paragraph (5B).

    (5B) The time prescribed by this paragraph is the first day of the week - 


(a) in which the agreement within regulation 15(4) of the Working Tax Credit Regulations commences or the relevant change of circumstances occurs; and

(b) which is not more than 7 days after the date on which notification is given and falls within the period of award in which the notification is given.



    (5C) For the purposes of paragraph (5B), "week" means a period of 7 days beginning with midnight between Saturday and Sunday.".

Amendments to the Tax Credits (Payments by the Board) Regulations 2002
     6. The Tax Credits (Payments by the Board) Regulations 2002[4] are amended in accordance with regulations 7 to 12.

     7.  - (1) Amend regulation 1 (citation, commencement and effect) as follows.

    (2) In paragraph (2) omit "by the Board".

    (3) After paragraph (2) add - 

    " (3) Regulations 8 to 14 have effect only in relation to such payments as must be made by the Board.".

     8. In regulation 3 (child tax credit and child care element - member of a couple prescribed for the purposes of section 24(2) of the Tax Credits Act 2002) after paragraph (6) add - 

    " (7) For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002[5].".

     9.  - (1) Amend regulation 8 (time of payment by way of a credit to a bank account or other account) as follows.

    (2) At the beginning of paragraph (2) insert "Subject to paragraph (2A),".

    (3) After paragraph (2) insert - 

    " (2A) If a person makes elections under paragraph (2) for child tax credit and any child care element of working tax credit to be paid at differing intervals, the elections shall have no effect and the Board may pay the child tax credit and any child care element together either each week or every four weeks as appears to them to be appropriate.".

     10. For regulation 10 (single payment of small sums of tax credit) substitute - 

" Single payment of small sums of tax credit
     10. The tax credit or element may be paid by way of a single payment, and at such time, and in such manner, as appear to the Board to be appropriate, in any of the following cases - 


(a) where the Board are paying only child tax credit to a person and the weekly rate at which it is payable is less than £2-00;

(b) where the Board are paying both any child care element (but no other element) of working tax credit and child tax credit to a person and the total weekly rate at which they are payable is less than £2-00;

(c) where the Board are paying only working tax credit (apart from any child care element) to a person and the weekly rate at which it is payable (excluding any such child care element) is less than £2-00;

(d) where the Board are paying both working tax credit (including elements other than, or in addition to, any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at the same intervals and the total weekly rate at which they are payable is less than £2-00;

(e) where the Board are paying both working tax credit (apart from any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at differing intervals and - 


(i) the total weekly rate at which any such child care element and the child tax credit are payable is less than £2-00; or

(ii) the weekly rate at which the working tax credit is payable (excluding any such child care element) is less than £2-00.".

     11. In regulation 13 (manner of payment) in paragraph (2) for "it is not possible" substitute "it does not appear to the Board to be appropriate".

     12. In regulation 14 (entitlement to tax credit or element dependent on a bank account or other account having been notified to the Board) in paragraph (4) in both sub-paragraphs (a) and (b) for "gives" substitute "give".


Tim Flesher

Dave Hartnett
Two of the Commissioners of Inland Revenue

14th March 2003

[2] S.I. 2002/2014.back

[3] The reference is to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) as amended by S.I. 2003/701.back

[4] S.I. 2002/2173.back

[5] S.I. 2002/2007.back