TCTM06105 - Claims and Notification: Advance claims

The Tax Credits (Claims and Notifications) regulations 2002, Regs 9 and 10

A claim for tax credits may be made in advance in certain circumstances

Advance claims - WTC only

Claims for WTC can be made in advance in certain circumstances.

If at the date of the claim, a person has accepted an offer of work which is due to commence within 7 days.

Then the date of the claim is the date when the person commenced remunerative work, so long as they do in fact start work within 7 days of the claim being received by the appropriate office.

Note: Claims for both tax credits can be made before the beginning of the tax year to which they relate (but only in respect of 2003-2004).

Note: From 1 February 2019, claimants can no longer make a new claim for tax credits. Claimants with ongoing Child Tax Credit or Working Tax Credit only awards, can continue to make a new claim for the tax credit not awarded.