Can anyone tell me if the HMRC can legally refuse to send out a claim form for Tax credits when my client does not yet have a national insurance number. I am working with legacy cases and it it taking ages for the Nino's to be allocated. It would save time if I could order tax credit forms while waiting for the Nino's but they are refusing to send them out. Anyone got any ideas?

I don't believe HMRC should be refusing to issue anyone a claim form. I have heard from different advisers recently that HMRC have been holding back claim forms for many reasons (including the helpline checking entitlement and determining whether someone is or is not entitled).

Regarding the national insurance question - you don't need a national insurance number to submit a claim. Have a look at Reg 5 Claims and Notifications Regs 2002.

I am trying to collect together information about the helpline refusing to send claim forms in order to raise this with the tax credit consultation group. If anyone else has cases like this please email me (victoriatodd28@yahoo.co.uk)

Victoria

I can see nothing in s3 or s4 of the Act, nor in the Claims and Notifications Regs that allows the Revenue to withhold a claim form, under any circumstances. Seems to me the Revenue are confusing the right to make a claim, with the subsequent right of the Revenue to refuse an application. However, I do not think we should be too surprised by the nature of the presumption.

Revenue staff sending out forms should not be acting as decision makers, because refusing to send a form is to my mind, effectively a decision to refuse entitlement. If so, claimants would then be entitled to a decision letter, which of course would be non sensical.

The parallel would appear to be DLA/AA, where there is some telephone filtering, before a claim form is sent out. The difference is, if you insist on being sent a claim form, our DBC colleagues will (or are supposed to) send you a form.

I have had the same problem. Waited for a senior to phone back but they never did. In my opinion you shouldn't have to provide a NINo. simply to get a form sent to you. I should have gone throught the complaints procedure about the issue but nevere did.

You hsould be able to get a supply of forms from the bulk orderline. You will need to ring and register your organisation but will then be able to order a supply. There is a choice of complete packs or the claim form with envelope. The number is 0845 366 7820.