CPAG handbook says 'The Revenue will look at your claim form for evidence of possible backdating.'

I assume this refers to some guidance but there is no reference - anyone know where this comes from?

Tony

I've no idea what they do if left to their own devices, but they backdate 3 months on request (assuming circumstances were the same) so I always get clients to ask for this with a note attached to the form. It works.

The problem with this one is that they didn't ask for backdating and, at the moment, TCO will only backdate for 3 months from request, which gives her some backdating but not all.

If there is guidance along the lines suggested by CPAG then I might find it easier to get them to change the decision without going to tribunal as she sent in a copy of her DLA award with the claim and it was only entitlement to DLA which allowed her to claim WTC. Therefore, clear evidence of backdated entitlement supplied but no specific request to backdate.

Tony

How much backdating are you asking for?

Victoria

I forgot to add, the HMRC guidance on backdating is here:

http://www.hmrc.gov.uk/manuals/ntcmanual/backdating/ntc0110000.htm

Victoria