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2 child limit to CTC re kinship

 

CAH-Adviser
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Can anyone help - can’‘t find any information on this…

Since the new ruling about the two child limit, can Kinship Carers who made a claim for CTC, but were refused, request a review for a backdated payment or would they have to make a new claim from the date of the new ruling.

      [ Edited: 3 May 2018 at 03:15 pm by CAH-Adviser ]
Mark Willis
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Hi CAH

They should certainly seek backdating in full but we have not heard anything further from HMRC on how they will deal with these cases. The ruling directly affects kinship carers with two or more children, who had a baby of their own since 6 April 2017, for whom a child element was not payable because of the ordering of children rule for the two child limit. They must already be getting CTC so a new claim would not be needed. They can request a late MR of the in-year decision that a child element was not payable (if they notified the birth and were given a decision under TCA section 15 at the time). They could also request that this decision is revised on official error grounds (section 21).

However, they will also get a final decision for 2017/18 under section 18, which gives a new right of MR/appeal - the final decision cancels out the in-year decisions and any appeal lapses so it is vital that they request an MR/appeal against the final decision if the child element is still missing.

Mark

     
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Ahhh, that’ll be why I cannot find anything, this is great thanks Mark. 

I advise Kinship carers in my other place of employment.  We have many kinship carers that will be positively affected by this new ruling, so I just want to make sure I provide them with the most up to date advice with regards to what they should do.

Thank you very much for your help.

     
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Mark Willis - 04 May 2018 09:00 AM

Hi CAH

They should certainly seek backdating in full but we have not heard anything further from HMRC on how they will deal with these cases. The ruling directly affects kinship carers with two or more children, who had a baby of their own since 6 April 2017, for whom a child element was not payable because of the ordering of children rule for the two child limit. They must already be getting CTC so a new claim would not be needed. They can request a late MR of the in-year decision that a child element was not payable (if they notified the birth and were given a decision under TCA section 15 at the time). They could also request that this decision is revised on official error grounds (section 21).

However, they will also get a final decision for 2017/18 under section 18, which gives a new right of MR/appeal - the final decision cancels out the in-year decisions and any appeal lapses so it is vital that they request an MR/appeal against the final decision if the child element is still missing.

Mark

Mark - is there a standard MR letter that has been drafted for these types of cases? Just thought i’d ask :)

     
Mark Willis
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Not at the moment - the basic info to include would be to request that the decision is revised in light of SC & Ors v Secretary of State for Work And Pensions & Ors [2018] EWHC 864 (Admin) paragraphs 215-217 which found the ordering rule was “unlawful” and Esther McVey’s statement which accepted the judgment https://www.parliament.uk/business/publications/written-questions-answers-statements/written-statement/Commons/2018-04-27/HCWS653

Mark

     
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Thank you so much for your advice and help Mark - very much appreciated smile