Tax Credits Act 2002 section 22

Information etc requirements: supplementary

Section 22 provides a regulation-making power to prescribe the format and deadlines for information, evidence, declarations and statements required under the tax credits decision-making process.

• Regulations may specify the manner and form in which claimants must provide information or evidence when required by HMRC under the initial decision, revised decision, enquiry or post-final-notice processes.
• Regulations may also specify the manner and form of declarations or statements made in response to a final notice (the annual review and declaration).
• Regulations may govern which compliance dates HMRC can set in notices issued at each stage of the decision-making process, from initial decisions through to enquiries.
• The section does not itself impose any obligations on claimants; it simply gives the government the power to make detailed rules through secondary legislation.