Challenges A decision by the Revenue to not apply offsetting in a particular case is not be subject to appeal. Under the new policy, the outstanding overpayment from 12 October to 12 January is offset against the amount Sophie and Charles would have been entitled to as a couple from 12 October. Â Make your claim and provide the evidence later, but within one month. Following advice from a CAB she notifies the change on 12 April 2010 and makes a new claim jointly with Charles which is backdated to 12 January and wipes out the overpayment from that date. Where there was deliberate, or repeated or systematic error by the claimant, no offsetting will be applied and there may be a penalty. On 12 October 2009 she is joined by her partner Charles who is an asylum seeker not entitled to work in the UK. In her annual return submitted on 17 July 2010, she reports that she is a lone parent. Sophie does not notify the Revenue because it does not affect the amount of tax credits she is entitled to. It does not matter whether you are working for someone else or are self-employed. Working Tax Credit counts as income when working out your entitlement to most other means-tested benefits. Sometimes Housing Benefit and Council TaxÂ Support customers think we should pay their benefit from a date before we receive their claim backdating child tax credit. She is therefore overpaid from 12 October 2009. You canâ€™t claim Working Tax Credit if youâ€™re claiming Universal Credit. Applies to: England, Wales, Scotland and Northern Ireland Age rules: You must be 16 or over, but in some circumstances you must be 25 or over Taxable: No Â What is backdating and when can we consider it. It is always best to make your claim as soon as possible. These will be cases where HMRC has discovered following a compliance intervention that the claimant has failed to notify a change from a previous year.
A new claim can be made by telephone if the claimant s partner leaves, but will need to be made in writing if the claimant becomes part of a couple. Sarah does not inform the Revenue because she is too stressed and tied up with the care of the children. As this is more than the amount Barry received as lone parent, he will not have to repay an overpayment. Jim leaves the household on 9 September 2009. On 12 December 2009 he is joined by a new partner, Simone, who is in receipt of the highest rate of the care component of DLA. Example 2 Sophie is working part time and claiming CTC and working tax credit (WTC) backdating child tax credit. Under the new policy the overpayment incurred from 9 September 2009 to 25 June 2010 can be offset against the amount Sarah would have been entitled to as a lone parent from 9 September 2010. We understand on-screen notes should prompt Revenue staff to apply offsetting where it applies; but claimants and advisers should also request it, where appropriate. They are claiming income support (IS) and child tax credit (CTC). As this is the same amount she received as a lone parent, she does not have to repay an overpayment. Use keywords or the search function to find more recent material on this topic. How long we can backdate for depends on which of these groups you are in: People whoÂ have reached the qualifying age for State Pension Credit. Offsetting and penalties We understand that where the claim was incorrect from the outset, or in certain compliance cases,3there will be circumstances when offsetting will not be allowed and / or where penalties may be imposed. Also referred to as notional entitlement. He is therefore overpaid tax credits from 12 December 2009 to 4 April 2010. Barry does not notify the Revenue that Simone has joined the household until he notifies his new bank account details on 4 April 2010.
The additional amount of WTC they are entitled to as a couple, however, because of the inclusion of a severe disability element, is only payable from 5 February 2010. If there was no negligence by the claimant, or the error occurred because of a genuine mistake or misunderstanding, the offsetting policy will be applied in the normal way without any penalty. You can checkÂ if you areÂ qualifying age on the government s website.educated women dating uneducated men.. Where there was a failure to take reasonable care or serious error by the claimant, offsetting will be applied but there may be a penalty. This means people who areÂ under the qualifying age for State Pension Credit. Representations can be made to the Revenue, but the only legal remedy to pursue a challenge is judicial review. They may also be in official guidance (the Tax Credits Manual and Claimant Compliance Guide). Example 1 Sarah and Jim are a couple with 3 children. As this is the same amount as she received under the joint claim with Jim (i. Backdating is sometimes possible but only in limited circumstances. Therefore older Bulletin articles may be out of date. Example 3 Barry is a lone parent in receipt of CTC and WTC. The new award includes the severe disability element of WTC for Simone. The youngest is severely disabled and needs 24 hour care. Please be aware that welfare rights law and guidance change frequently. .
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