Tax Credits Act 2002 section 15

Revised decisions after notifications

Section 15 deals with what happens when HMRC receives a notification of a change in circumstances that would increase the maximum rate of a tax credit award, and the powers HMRC has to request information before deciding whether to amend the award.

• When a claimant notifies HMRC of a change of circumstances that increases the maximum tax credit rate, HMRC must decide whether to amend the award and, if so, how.
• Before making that decision, HMRC may issue a notice requiring the person who gave the notification to provide any information or evidence HMRC considers necessary.
• HMRC may also require other prescribed persons to provide prescribed information or evidence needed for the decision.
• Any information or evidence requested must be provided by the date specified in HMRC's notice.