revision of Tax creds following PIP appeal win

(originally posted in wrong place : apologies)

I have a client who was reassesed for PIP in December and got 0 points.

PIP award terminated, and WTC stopped due to disability element not applying any more

You dont need to be on PIP to get disability element of TC, so i think terminating award immedialtely when PIP stopped was inappropriate

She has just won her PIP appeal, and PIP backdated to December 2016.

Procedural query :

Do you know if Tax credits usually revise the award and backdate to December since PIP was backdated from then, or does she need to make a new claim that will only backdate 1 month?

If only 1 month i will request a late MR/appeal to terminate TC award, unless anyone can advise otherwise.

Any experience with such matters will be appreciated

Thanks

Ask for an any time revision of the tax credit award - on the basis of the award of a qualifying benefit. See CPAG p1282. The “any time” bit allows you to do it now without worrying about the delay since the tax credit decision was made, the “revision” bit allows you to make the award effective from when the tax credits were last paid.

Hi folks

Note that page 1282 of CPAG handbook refers to benefits - the similar tax credit provisions are found from page 1497 onwards. Except in this case I would suggest a new claim may be appropriate, as it can be backdated more than 31 days - see page 1459 - under TC (Claims & Notifications) Reg 8 if made within 31 days of the PIP decision. This refers to a claim being ‘determined’, which we have previously been assured includes following an appeal. For a belt and braces approach, you could also try a late MR of the December decision, but would need good reasons, or request a revision of this decision on grounds of official error if there was another qualifying route as a disabled worker that was overlooked, or wait until the final decision for 2016/17 and request a MR of that.

Mark

Mark Willis - 19 July 2017 02:00 PM

Hi folks

Note that page 1282 of CPAG handbook refers to benefits - the similar tax credit provisions are found from page 1497 onwards. Except in this case I would suggest a new claim may be appropriate, as it can be backdated more than 31 days - see page 1459 - under TC (Claims & Notifications) Reg 8 if made within 31 days of the PIP decision. This refers to a claim being ‘determined’, which we have previously been assured includes following an appeal. For a belt and braces approach, you could also try a late MR of the December decision, but would need good reasons, or request a revision of this decision on grounds of official error if there was another qualifying route as a disabled worker that was overlooked, or wait until the final decision for 2016/17 and request a MR of that.

Mark

I agree with Mark. On a different point, you’re right about the process failure in automatically assuming the claimant was qualifying via the PIP route. I thought HMRC had agreed they would write to people in those cases to find out if they met the conditions in another way. I’ll pick this up with them via the BCCG group as i’m sure that used to be the process.

Victoria