TCTM05400 | Changes of circumstances: notifying changes of circumstances

The Tax Credits (Claims and Notifications) Regulations 2002, Regs 2 and 22

A notification may be given orally or in writing, but must be notified to an appropriate office. It can be by telephone or in person. It can also include notifications made by fax, e-mail or via the internet.

Before 6 April 2009 appropriate office means an office of:

• the Commissioners for HM Revenue and Customs

• the Department for Work and Pensions, or

• the Department of Communities (DfC) in Northern Ireland.

From 6 April 2009 appropriate office means:

• any other office specified in writing by the Board.

The Department for Work and Pensions (DWP), or the Department for Communities (DfC) in Northern Ireland was previously treated as an appropriate office in its own right but has now been removed. We can therefore now only accept details from DWP offices in specific circumstances when it has been specified in writing either to staff or customers.