Terms & Conditions

[Anonymous]

I have it on good authority (as of 18th July 2003 from the DWP) that Amendment 10 to the Tax Credit handbook is to be released very shortly.

Hope this helps.

[Anonymous]

Does anyone have any news about this amendment and what tax credit issues it is likely to deal with. I have had a case passed to me today that is not only an advantageous change but also the payment of arrears are being made via ongoing instalments. The award notice doesn’t offer much help without guidance on how to decipher it and it has taken me 4 phone calls to IR to get the info I need. It has taken me two hours to get the info and I still can’t assess the claim. 👿 😡

Could I have anyone’s views on this just for clarification:

Applicant has a baby on 25/12/02 but does not notify the IR until 22/07/03. Additional child element and baby element is added to the award from 23/04/03. The initial award notice was issued on 07/04/03 giving CTC award of £1991.04. Amended CTC award notice issued on 24/07/03 giving award of £3731.66. The award has been broken down as follows:

06/04/03 to 22/04/03 £92.48 (17 days)
23/04/03 to 21/12/03 £2643.84 (243 days)
22/12/02 to 05/04/04 £995.35 (106 days)

In the HB/CTB calculation am I right in using the following figures:

£38.08 per week 07/04/03 to 28/07/03 (Monday following date on revised award notice) with additional amount due from 23/04/03 to 24/07/03 being disregarded capital

£76.16 per week 28/07/03 to 29/12/03
£65.73 per week 29/12/03 to 05/04/04

Any views/comments would be greatly appreciated.

[Derrick]

The amount of Tax credit used, is what I would have calculated using the information provided.

Hopefully using the arrears figure as capital won’t effect the claim as the claimant has not actually received all the arrears as yet.

[Anonymous]

Michelle, I agree with your calculations and for what it is worth, that is how I would input the change.

It is nearly a month now since Paul’s original post on Amdt 10. Does anyone have any news on this subject? I could do with some fresh confusion ! 😕

[egarnham]

in case you’ve not picked it up … amend 10 is now available

[Anonymous]

I am a bit confused, You have said that the new award from 23.4.03 (from award letter of 24.7.03) was £3731.66. This is the figure that you have used to calculate all the other figures.
Is the figure of £3731.66 after the backdated child & baby element for the period of 23.4.03 to 24.7.03 has been taken out and treated as disregarded capital or before?
From what you have said, if the £3731.66 is the total new award from 23.4.03 then it looks like you have spread the backdated amount over the period after the award letter and not disregarded it.

Have I missed something?……Jos

[Anonymous]

Jos

£3731.66 is the total revised award for the year i.e. 06/04/03 to 05/04/04. The award for the relevant periods was apportioned by the IR as stated in the original post. I have merely calculated a weekly figure from the information given but ignored the arrears that were payable for the period 23/04/03 to 24/07/03. In other words £38.08 was used in the HB/CTB calculation until 28/07/03 based on the original award of £1991.04. This amount was then increased to £76.16 per week from 28/07/03, even though this amount would have been paid from 23/04/03 had the IR been notified earlier. Due to the delay, it was paid as a lump sum for the period. I can’t see how I have spread the backdated amount over the period after the award letter. If its any help the arrears that were due for the period 23/04/03 to 23/07/03 (inclusive) was £1006.96.

Hope this helps.

[Author]

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