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Death of spouse: joint claim for tax credits

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Welwyn Hatfield CAB - Adviser

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Joined: 13 May 2014

Cl’s W was named on joint claim for WTC but never worked and award was based on cl’s income alone.

W has recently died must cl make a new single claim as much of the guidance seems to suggest (LITRG plus Gov UK)?

Is it possible under s.24(2) (or maybe (3)?) to argue that cl is prescribed person under Tax Credit (Payment by the Commissioners) Regulations 2002 s. 4 and TCTM08107 Payment of Tax Credits Special Cases and would this allow the claim to continue?

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Accountant, Haffner Hoff Ltd, Manchester

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Section 24 of the TCA 2002, and the Regs you quote, only deal with the payments under an award (for example, if they had not yet been paid their full entitlement before the payee dies).

Ongoing entitlement, however, will have ended at the date of death under s. 3(4)(a).

The UT has held that in this scenario, a new single claim cannot be made (due to the No. 21 and No. 23 Commencement Orders for the Welfare Reform Act 2012).