{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002.json",
  "id": "uksi/2002/2014",
  "title": "The Tax Credits (Claims and Notifications) Regulations 2002",
  "short_title": "Tax Credits (Claims and Notifications) 2002",
  "long_title": "These Regulations are made under provisions of the Tax Credits Act 2002 (c.21) (“the Act”). They provide for the way in which claims for a tax credit are to be made and processed.",
  "citation": "S.I. 2002/2014",
  "type": "uksi",
  "year": "2002",
  "number": "2014",
  "version": "current",
  "date": "2002-07-31",
  "revised": true,
  "valid_from": "2022-06-09",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "GENERAL",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
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    {
      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Use of electronic communications to make claims or to give notices or notifications",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "CLAIMS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
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      "heading": "Interpretation of this Part",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Manner in which claims to be made",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amended claims",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Time limit for claims (if otherwise entitled to tax credit up to 31 days earlier)",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7A",
      "kind": "regulation",
      "number": "7A",
      "heading": "Time limit for claims - the Childcare Payments Act 2014",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-7A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Date of claims—disability element of working tax credit",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
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      "heading": "Advance claims before the year begins",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
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      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(a), (4)(a) or (6)(a) of the Act",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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    {
      "path": "regulation/12",
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      "heading": "Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-12",
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    {
      "path": "regulation/13",
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      "number": "13",
      "heading": "Circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Circumstances in which awards to be conditional and claims treated as made—decisions under section 14(1) of the Act made before 6th April 2003",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Persons who die after making a claim",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Persons who die before making joint claims",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Circumstances where one person may act for another in making a claim—receivers etc.",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-17",
      "extent": null,
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    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Circumstances where one person may act for another in making a claim—other appointed persons",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "NOTIFICATIONS OF CHANGES OF CIRCUMSTANCES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Interpretation of this Part",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/3"
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    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Requirement to notify changes of circumstances which may decrease the rate at which a person or persons is or are entitled to tax credit or mean that entitlement ceases",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/21A",
      "kind": "regulation",
      "number": "21A",
      "heading": "Coronavirus – date of notification – cases where change of circumstances which may decrease the rate at which a person is, or persons are, entitled to a tax credit or mean that entitlement to that tax credit ceases",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-21A",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
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    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Manner in which notifications to be given",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/23",
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      "number": "23",
      "heading": "Person by whom notification may be, or is to be, given",
      "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-23",
      "extent": "E+W+S+N.I.",
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    {
      "path": "regulation/24",
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      "heading": "Amended notifications",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/25",
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      "number": "25",
      "heading": "Date of notification—cases where change of circumstances which may increase the maximum rate",
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      "extent": "E+W+S+N.I.",
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      "path": "regulation/25A",
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      "heading": "Coronavirus – date of notification – cases where change of circumstances may increase the maximum rate",
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      "heading": "Date of notification—disability element and severe disability element of working tax credit",
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      "heading": "NOTICES TO PROVIDE INFORMATION OR EVIDENCE",
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