# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 16: Persons who die before making joint claims

Extent: E+W+S+N.I.

(1) This regulation applies where one member of a ... couple dies and the other member of the ... couple wishes to make a joint claim for a tax credit
(2) The member who wishes to make the claim may make and proceed with the claim in the name of the member who has died as well as in his own name.
(3) Any claim made in accordance with this regulation shall be for a tax credit for a period ending with—
(a) the date of the death of the member of the ... couple who has died; or
(b) if earlier, 5th April in the tax year to which the claim relates.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/16 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.