TCTM05325 | COVID-19 Critical Workers-Effective date of change in circumstances - Disability and severe disability elements of WTC and CTC

COVID-19 Changes of circumstances: date of notification of disability

Disability and Severe Disability elements of WTC & CTC-

The Tax Credits (Claims and Notifications) Regulations 2002, Reg 26B

This legislation was changed on 6 April 2009. If you are dealing with a change of circumstances about backdating the disability and severe disability elements of WTC and notification of that change was received before 6 April 2009, you must follow the guidance at TCTM05330

This legislation was changed on 6 April 2009. If you are dealing with a change of circumstances about backdating the disability element of CTC where the child or QYP is disabled or severely disabled and notification of that change was received before 6 April 2009, you must follow the guidance at TCTM05330 .

For the period 23 May 2020 to the end of the Coronavirus Job Retention Scheme, claimants who are critical workers have up to three months to notify changes which may result in being entitled to a disability or severe disability element of WTC or CTC.

WTC elements

Where a notification is given of a change of circumstances which may result in a critical worker being entitled to the disability or severe disability element of WTC or both of these elements; and the notification is received within 3 months of the decision on entitlement to the qualifying benefit referred to in regulations 9(1)(c) (TCTM02510) or 17(2) (TCTM02550) of the WTC (Entitlement and Maximum Rate) Regulations, the award can be backdated longer than three months.

The element(s) can be backdated to;

• the first date from which the benefit claimed was payable; or

• if later, the date falling three months before the claim for the benefit was made; or

• if later, the date that the current claim for WTC was made (or treated as made under regulation 7 of the Tax Credits (Claims and Notification) Regulations; or

• for the purposes of the disability element, if later, the first date that the person or persons satisfies the conditions of entitlement for the disability element of WTC.

CTC elements

Where a notification is given of a change of circumstances which may result in a critical worker being entitled to the the disabled or severe disabled element of CTC or both of these elements; and the notification is received within 3 months of the decision on entitlement to the qualifying benefit referred to in regulations 9(1)(c) (TCTM02510) or 17(2) (TCTM02550) of the WTC (Entitlement and Maximum Rate) Regulations, the award can be backdated longer than three months.