»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Tax Credits Act 2002, section 6, and »Ê¹ÚÌåÓýapp Tax Credits Notification of Changes of Circumstances (Civil Partnerships) (Transitional Provisions) Order 2005

Introduction

»Ê¹ÚÌåÓýapp main categories of change which could affect a tax credits award are:

• Changes in the adults in a household, for example, if a couple breaks up or when people begin living together as a couple, or either claimant leaves the UK;
• Changes in circumstances which determine the tax credits and elements for which people are eligible, such as the arrival of a new child or qualifying childcare;
• Changes in the number of hours a claimant works, for example when they stop working the required hours for WTC entitlement, or for entitlement to the 30 hour premium;
• Changes in income between the current and previous year;
• Changes having occurred with the coming into force of the Civil Partnership Act, on 5 December 2005, where two people of the same sex are living together as a couple; and
• Where a claimant notifies a change to the information HMRC hold.

See TCTM05340 for further information about notifying a change to the information that HMRC hold.