Hi all. You may have seen posted on Rightsnet some info (on 30th Oct I think) about SI 2887 which makes some changes to various tax credits regs. My query is about the changes to the Claims and Notifications regs which take effect on 21st November. The amending SI amends regs 7 and 8 of the Claims and Notifications regs. The result is to extend the 3 month backdating limit on claims to 93 days, including the provision for a longer backdating period if it is a claim for WTC following the award of a qualifying benefit.

However, reg 25 of the Claims and Notifications regs is not amended. So where there is a change of circumstances which increases maximum entitlement, the backdating limit remains at 3 months. Is this right, or have I missed something? It seems odd to me. I work mostly with families, so does this mean you can backdate by 93 days for your first child (as it is usually a new claim), but only by 3 months for your second child? I know I shouldn't try to apply logic, but really.....

Any help gratefully received, this applies to loads of claimants out there.

I'll take your word for it Rachel. Does it seem odd...? Errm, no.

Nothing surprises me these days about tax credits. Just got off the phone to the advisers helpline and they don't care that TCO is flouting the law in two seperate areas for my client. And there's nothing we can realistically do.

And why 93 days? How bizarre. Maybe they think that becuase we'll now have to get our diaries and count days they'll get fewer backdate requests...

93 = 3 x 31 days. The maximum number of days in 3 months.

I thought of that Gareth, but since there are not 3 consecutive months with 31 days, 93 days will always be greater than 3 months.

I'd like to know what was wrong with three months...?

"And why 93 days? How bizarre. Maybe they think that becuase we'll now have to get our diaries and count days they'll get fewer backdate requests..."

http://www.timeanddate.com/date/dateadd.html

makes that a lot easier

What it does mean is that you get very slightly longer and don't get done down if your three months include February and April! And no-one can be worse off by the change.

I gather that it's easier for the computer too....

Thanks Claire - a cool tool that I could've done with knowing about many years ago... Saved to favourites!

Tue 24-Nov-09 02:36 PM by victoriatodd

I came across this in the HMRC manuals:

Backdating rules

The legislation refers to backdating up to a maximum of 3 months. For actual backdating purposes, when a claim is captured on the computer, this is actually calculated by counting back 93 days. This should not be confused with applying a change of circumstances in Function AMEND APPLICATION for post award cases, where the 3 month backdating rule actually refers to 3 calendar months


It seems to me that the legislation change is to make the regs match what the computer actually does, which might explain why Reg 25 has not changed.

Victoria

Thanks Victoria - yes that makes sense in the world of computer-captured claims. I'm certainly not going to complain about it though it would be even better if they could make it consistent with changes of circumstance. I didn't think to check the manuals - thank you.