Tax Credits Act 2002 section 30

Underpayments

Section 30 deals with what happens when a person or joint claimants have been paid less tax credit than they were entitled to for a tax year, or received no payment at all.

• Where a formal determination confirms entitlement to a tax credit, any shortfall between the amount paid and the amount due must be made good.
• If no payment was made at all for the tax year, the full amount of the entitlement must be paid.
• For joint claimants, the underpayment is paid to whichever of them is specified in regulations.
• Where a claim was made by one person on behalf of another, regulations prescribe which of them receives the payment.