Joanna
Student Adviser, Information and Advice Service,, Union of Brunel Students, Brunel University
Member since 28th Jan 2004
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RE: Complaint not acknwledged by TCO but Adj will not take over
Tue 02-Jun-09 03:50 PM |
OK, so now the HMRC updated their manual with regards to the changes and it reads like this: "TCTM05330 Backdating Disability and Severe Disability elements of WTC & CTC - Backdating Prior to 6 April 2009
CTC Tax Credits (Claims and Notifications) Regulations 2002, Reg 26A A claim for the disability element or the disability and severe disability element of Child Tax Credit can be backdated for more than 3 months if all the following conditions are satisfied:
-a claim for the disability element or the disability and severe disability element of CTC was made, but not awarded because Disability Living Allowance was not in payment in respect of the child.
-at the date on which the CTC claim was received by an appropriate office, a claim for Disability Living Allowance in respect of the child had been made but had not been determined.
-the relevant claim for Disability Living Allowance was later determined in the child’s favour and within 3 months of the relevant claim for Disability Living Allowance being determined the claimant, or in the case of a joint claim, one of the claimants notifies the Board. In these circumstances, the subsequent claim for CTC, including the disability or the disability and severe disability element, can be backdated to the first date that the Disability Living Allowance was payable or,
if later, the date on which the original claim to the CTC disability element or the disability and severe disability element was made/treated as being made (that is, the earliest date of entitlement to that element under the original claim).
For Example:
A claim for DLA for a child was made on 15 April 2003 but not determined before the date a claim for a disability element of CTC for that same child, was made on 17 July 2003. On 19 March 2004 DLA was awarded to the child and backdated to 15 April 2003. TCO are informed of that decision within 3 months of the date of the DLA decision, therefore, the disability element of the CTC award is backdated to the DLA award start date, 15 April 2003." http://www.hmrc.gov.uk/manuals/tctmanual/TCTM05330.htm
As my case involves backdating before 6 April 2009, the old rule of having to notify TCO within 3 months of making the claim for DLA should be there- but it is not. Quite opposite- it talks about "within 3 months of the relevant claim for Disability Living Allowance being determined the claimant notifies the Board "
So I am truly confused- the old rules talked about notifying TCO within 3 months of making the DLA claim and the manual which refers to the old rules talks about notifying TCO within 3 months of determining the claim- which is new rules exactly!
And if you wanna a laugh, read this: A person makes a claim for DLA for their child on 13 February 2007. Their child was born on 18 August 2007 .... Taken from TCTM05320.
My head is spinning!
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