Provisional award not assessesd when received

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  • #19946
    Anonymous
    Guest

    😯
    I’m sorry to go over old ground but I never actually assessed tax credit awards so I’m a little confused (to say the least). I have an appeal against an overpayment caused by amending a claim to include tax credits from 31/5/04. The amendment was done on 10/8/05.
    Looking back at the claim, we were notified on 13/8/04 of a provisional award for the period 6/4/04 -5/4/05. The date of the notification was 28/5/04 (TC602 (D). This notification was not actioned due to it being a provisional award, until we realised in 2005 that we did not have the finalised award which turned out to be the same as the provisional award(if you see what I mean). I know there was guidance surrounding provisional awards, but it now seems harsh for me to penalise the claimant when they had actually submitted their latest award letter albeit a little late. By the way, they had received tax credits previously which we continued to use. These were lower than the final/provisional award.
    Any guidance would be very much appreciated. Thanking you in advance.

    #1600
    junderwo
    Participant

    Whether an award is a provisional or final award you use it in the assessment of Benefit. This is because you are interested in payments of Tax Credit received by the claimant.

    I would be happy the o/p is correct and recoverable up until 31.8.04. The only matter that appears to need looking at is the overpayment after 13.8.04 – could the claimant reasonably have realised they were being overpaid. The answer to that question usually revolves around the quality of your notifications.

    #1601
    Anonymous
    Guest

    I was under the impression that there was some guidance to say that inititally, provisional awards were not to be used. I agree with what you have said but it would help my case if I could get hold of this guidance – any ideas? The notifications are vey clear so I am happy with this side but so we don’t look completely stupid I thought this might help. Thanks for your help.

    #1602
    junderwo
    Participant

    I know there was a lot of confusion at the start of the financial year 2004/05 regarding provisional awards (have a glance at some of the threads back then) but cannot remember any specific guidance.

    I do know the IR help line were puzzled we wanted details of the provisional awards because from their perspective (looking at the award annually) they were giving us incorrect figures.

    Sorry I can’t be more helpful.

    #1603
    Anonymous
    Guest

    Thank you for your help. I think I’ll recover up until August & not worry about the rest.

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