Tax Credits Act 2002 section 3

Claims

Section 3 sets out the rules for making claims for tax credits, including who can claim, whether claims must be made jointly or individually, and when a new claim is required.

• You can only receive a tax credit for a tax year (or part of one) if you actually make a claim for it — entitlement is never automatic.
• Claims must be made jointly by couples, or individually by a single person aged at least sixteen who is in the United Kingdom.
• If HMRC refuse a claim or terminate an existing award during the tax year, any further entitlement for the remainder of that year requires a fresh claim.
• A joint claim ceases if the couple can no longer make a joint claim (for example, on separation), and a single claim ceases if the person can no longer make a single claim (for example, on forming a couple).