TCTM11007 | Transition to Universal Credit: Ongoing awards of tax credit

Universal Credit (Transitional Provisions) Regulations 2014, Regulation 11

This regulation provides that a person is to be treated as being entitled to working tax credit and / or child tax credit for ongoing awards of tax credits i.e. during the “renewal” period.

A person is to be treated as being entitled to working tax credit or child tax credit with effect from the start of the current tax year even though a decision has not yet been made under section 14 of the Tax Credits Act 2002 in respect of a claim for that tax credit for that tax year, if the person was entitled to working tax credit and / or child tax credit and any of the cases specified in paragraph 2 applies. 11(1)(a) and 11(1)(b)

The cases are:

1. a final notice has not been given to the person under section 17 of the Tax Credits Act 2002 for the previous year

2. a final notice has been given and either; - the person has not yet responded to the section 17 notice (so no claim has been made) and the 1st specified date has not yet passed, or - the person has responded to the section 17 notice but no decision has been made in relation to that claim

3. a final notice has been given, the person has not yet responded to the section 17 notice (so no claim has been made) and no decision has been made under section 18(1) of the Tax Credits Act 2002.

(ca) a final notice has been given, the person had continuous good cause and the person made a declaration in response to the section 17 notice either

• by the 1st specified date;

• within the 30 day “restore” period; or

• within the good cause period

1. a final notice has been given and - the person did not respond to the section 17 notice - the person was notified that provisional payments of tax credits had ceased under section 24(4) of the Tax Credits Act 2002 - the person makes a claim to universal credit within 30 days of the date of the notification that tax credits had ceased.