# The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend child benefit and tax credits legislation.
Regulation 1 provides for citation and commencement.
Regulation 2 amends regulations 18 and 19 of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 (S.I. 2003/916) (“Decisions and Appeals Regulations”) by inserting a provision mandating notification of bank or other account details for claimants who receive payment by way of payment voucher where the Commissioners determine that payment should be made by direct credit transfer rather than continuing to be made by other means. Regulation 18 of the Decisions and Appeals Regulations sets out the circumstances in which Her Majesty’s Revenue and Customs may suspend payment of child benefit of guardian’s allowance. Regulation 2(2)(b) of these Regulations inserts new sub-paragraph (f) into paragraph (2) of regulation 18 to permit suspension of payment where bank or other account details have been requested from persons who receive payment by means other than direct credit transfer and have not been provided. Regulation 2(3) of these Regulations makes a consequential amendment.
Regulation 3 amends regulation 23 of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 by inserting a requirement for a person who is in receipt of payment by way of payment voucher that a person must furnish such information and evidence as the Board may require in connection with the payment of a benefit or allowance where the Commissioners determine that the payment method should be made by direct credit transfer rather than continuing to be made by other means. The provision inserted provides that where a person is in receipt of a benefit or allowance by means other than a direct credit transfer, that person must, if required, provide details of a bank or other account to which payment can be made.
Regulation 4 amends the Child Benefit (General) Regulations 2006 (S.I. 2006/223) by removing the amendments made by the Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 (S.I. 2021/630) which were made to ensure that where children were unable to take their exams in the summer of 2021 due to coronavirus, parents and guardians were able to continue receiving child benefit.
Regulation 5 amends the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (“Entitlement and Maximum Rate Regulations”) (S.I. 2002/2005). Regulation 4(2) of these Regulations revokes regulations 7D(3) and 7E, and amends regulation 10 of the Entitlement and Maximum Rate Regulations. Regulation 5(6) of these Regulations makes consequential amendments further to the introduction of the Approval of Home Childcare Providers (Wales) Scheme 2021 and the phasing out of the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007.
Regulation 6 revokes a number of provisions in the Tax Credits (Claims and Notifications) Regulations 2002 (“Claims Regulations”) (2002/2014) the majority of which were introduced in connection with coronavirus. Regulation 2 of the Claims Regulations is amended to remove references to “Coronavirus Job Retention Scheme” and “critical worker”. Regulation 11 is amended to remove the provision in paragraph (3) which provides that the notice issued under section 17 is to be treated as a new claim for persons who do not renew their claim on time and who do not have an explanation which HMRC deem to be sufficient for the late claim. This amendment is related to the introduction of universal credit. Regulations 21, 25 and 26, which set the time for giving notification of changes of circumstances, are amended to remove references to critical workers. Regulations 21A, 25A and 26B, which set the time within which critical workers must notify changes of circumstances are revoked. Regulation 26A, which refers to date of notification where a child is disabled or severely disabled, is amended to remove paragraph (5) which applied to claimants who were critical workers until the date on which the Coronavirus Job Retention Scheme ended.
Regulation 7 amends regulation 3 of the Tax Credits (Payments by the Commissioners) Regulations 2002 (S.I. 2002/2173) by amending the age requirement in order for a young person to be a “qualifying young person” for the purposes of paragraph (5) from nineteen to twenty. This corrects an oversight.
Regulation 8 revokes the Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 following the amendments made by regulation 4 of these Regulations to regulation 7 of the Child Benefit (General) Regulations 2003.
A full impact statement has not been produced because no impact on the private, voluntary or public sector is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2022/555/note (the official version)
Page: https://openlegislation.uk/tax-credits-and-child-benefit-miscellaneous-amendments-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.