• To be entitled to tax credits, you must claim them. There is no entitlement without a claim. Claims are made using paper form TC600. Previously it was possible to claim online, however the online claims facility is currently closed. It is not expected to reopen for some time. In the meantime to get a claim form you need to contact the Tax Credits helpline on 0845 300 3900.



• It is standard procedure for the Tax Credits helpline to ask for your name, address and National Insurance number when you request a claim form. However, you should not be refused a claim form if you do not have a national insurance number, nor for any other reason. We have been informed by some claimants that the tax credit helpline have refused to send out a claim form if they think a claimant's income is presently too high, or that they do not qualify for some other reason. This should not happen. If it does, you should contact a welfare rights adviser (such as your local Citizens Advice) immediately.



• To find out whether you are eligible to claim tax credits, see Who can claim?.

Backdating

• You can backdate a claim to tax credits if the circumstances entitling you to tax credits have subsisted for the period of the backdating. But a claim may generally only be backdated by a maximum of 93 days.



• Most awards of working tax credit (WTC) and child tax credit (CTC) are backdated automatically. CTC claims are normally backdated to the date of birth of the child, or by three months, whichever gives the shorter period.



• If you are returning to work after leaving benefits and claiming WTC, then it is likely that you will receive automatic backdating. However, those who are claiming WTC for the first time will not receive automatic backdating and must request it.



• There is currently nowhere on the claim form to ask for this backdating. You should attach a letter to your claim form requesting backdating. Alternatively, you should contact the helpline and ask them for the backdating. They should refer your request to the backdating team in the Tax Credit Office. If this does not happen, you should ask to make a complaint and should submit an appeal against your first award notice.



• Your appeal should explain why you think your award should have started on an earlier date. See our guidance on appeals here.



• It is understood, however, that if you are entitled to WTC and CTC you will get the equivalent backdating for WTC (even though it is not always the case that it is due!) This is done because the entitlement to CTC may have established the entitlement to WTC; for example, the claimant may be less than 25 years old, and therefore would not have been entitled to WTC unless they had had responsibility for a child.

Backdating by more than 93 days

• There are two situations in which it is possible to get backdating of more than 93 days:

  • Backdating for those obtaining refugee status
  • Backdating of disability elements



• Refugee status

  If a person has claimed asylum as a refugee and is then awarded refugee status, providing they apply for tax credits within three months of receiving notification of that refugee status, they will be treated as if they made their tax credits claim from the original date they claimed asylum.

  Example 1

  Faizah claimed asylum as a refugee on 12th May 2007 and was granted refugee status on 10th April 2010. She applies for tax credits on 20th May 2010 (within three months). The claim for tax credits is treated as being made on the date she claimed asylum (12th May 2007).

  Example 2

  Zabia claimed asylum as a refugee on 28th September 2006 and was granted refugee status on 10th April 2009. She applies for tax credits on 29th July 2010(more than three months after notification of her refugee status). Her tax credits are backdated by only three months from the date she applied.

• It is important to note that any backdated amount due will be reduced by any support received under the Immigration and Asylum Act 1999 (such as NASS payments) unless any DWP backdating has already been reduced to take these payments into account.

• Disability elements

  Backdating is also possible by more than three months where entitlement to one of the disability elements is dependent upon an award of a qualifying benefit. The rules for backdating disability elements changed on 6th April 2009.

  Prior to 6th April 2009, when you applied for tax credits, HMRC asked you to attach a letter to the claim form if you had applied for one of the qualifying benefits but had not yet received a decision. Providing you then notified HMRC within three months of the award of that qualifying benefit, backdating should have been given to the date from which the disability benefit was awarded or from the date of claim whichever was the later.

  If you had an ongoing tax credits award, you had to notify HMRC both when you applied for the qualifying benefit and then again within three months of it being awarded in order to receive backdating of more than three months.

  From 6th April 2009, providing you notify HMRC within three months of being awarded the qualifying benefit, you will receive full backdating. There is no need to tell them when you apply for the benefit.

  Similarly, if your claim for tax credits is dependent on the qualifying benefit, providing you claim within three months of being awarded the benefit you can receive full backdating.

  Example of the old rules (prior to 6th April 2009)

  Sandra is claiming tax credits. She applies for Disability Living Allowance for her daughter Amy in April 2007. If awarded then Sandra will be entitled to have the child disability element included in her claim. Unfortunately the Disability Living Allowance decision takes 6 months and Amy does not receive notification of her higher rate mobility award until October 2007.

  Providing that Sandra notified HMRC that she claimed Disability Living Allowance in April 2008, and again notified them within three months of the award in October 2008, Sandra will receive backdating of the Disability element to April 2008.

  However if Sandra failed to notify HMRC that she had applied for Disability Living Allowance for Amy in April 2008, she would only be able to claim three months backdating from October 2008.

  Example of the new rules (from 6th April 2009)

  If Sandra applies for Disability Living Allowance for Amy in April 2009, and it is not awarded until October 2009, providing Sandra tells HMRC of the award of DLA within three months she will receive backdating of the disability element to April 2009.

  She is not required to tell HMRC in April 2009 when she applies for DLA.

  
  
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