Tax Credits Act 2002 section 2

Functions of Commissioners for Revenue and Customs

Section 2 assigns responsibility for the payment and management of tax credits to HM Revenue and Customs.

• HMRC holds statutory responsibility for both paying and managing tax credits
• This section was updated in 2005 to reflect the merger of the Inland Revenue and HM Customs and Excise into HMRC
• The provision covers all tax credits administered under the Tax Credits Act 2002, including Child Tax Credit and Working Tax Credit
• HMRC's role encompasses the entire process from receiving claims through to making payments and handling overpayments