Tax Credits Act 2002 section 4

Claims: supplementary

Section 4 deals with the powers to make regulations governing how tax credit claims are made, including timing, manner of claiming, and provisions for special circumstances, as well as HMRC's ability to share information with claimants.

• Regulations may specify the manner and time limits for making tax credit claims, and allow claims to be backdated or forward-dated in certain circumstances.
• Awards may be made conditional on entitlement requirements being met at a specified time, and claims can be made or continued in the name of a deceased person.
• One person may act on behalf of another in making a claim, and a claim by one member of a couple can be treated as also made by the other member.
• HMRC may share with any claimant information about their claim, any resulting award, changes of circumstances, and any related communications.