Tax Credits Act 2002 section 24

Payments

Section 24 sets out how and to whom HMRC must make payments of tax credits once an award has been made.

• Once a tax credit award is made, HMRC must pay the amount to the person (or persons) to whom it was awarded, subject to specific rules for couples and claims made on behalf of others.
• Where an award is made to a couple, regulations prescribe which member of the couple receives the payment (or any particular element of it).
• Payments may continue after the end of a tax year during the period when the claimant is entitled to make a new claim for the following year, and such payments are treated as payments for that next year.
• Regulations may govern the timing and manner of payment by HMRC, including requiring claimants to notify a bank or other account, and making entitlement to payment conditional on having done so.

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