Tax Credit changes, new regulations as of the 15th January 2021
Tax Credits Reviews and Appeals enables HMRC to allow full backdating of disability elements which were previously prevented by time limits. HMRC can now review Tax Credit awards that are no longer in payment or where the claim has been finalised to backdate disability elements including Disabled Child element. The claimant must report to Tax Credits their disability award decision within one month of that decision for this to apply.
This is an important change. Many people do not realise that they can get an additional disability element in their Child Tax Credit and potentially in their Working Tax Credit, where they successfully claim a disability benefit either for themselves or for their children.
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