The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations, SI 2022/555, amend tax credits and child benefit legislation for various reasons, including to remove a number of temporary easements introduced during the coronavirus pandemic.
The regulations amend the following in relation to tax credits, with effect from 9 June 2022:
Working Tax Credit (Entitlement and Maximum Rate) Regulations, SI 2002/2005: various temporary exceptions and easements relating to coronavirus are removed, and a number of references are updated.
Tax Credits (Claims and Notifications) Regulations, SI 2002/2014: a redundant provision which allowed HMRC to treat a late renewal claim as a new claim to tax credits is removed, along with various special temporary provisions relating to coronavirus.
Tax Credits (Payment by the Commissioners) Regulations, SI 2002/2173: the age limit for a qualifying person is changed from under ‘nineteen’ to under ‘twenty’ in alignment with the age of a qualifying young person in the Child Tax Credit Regulations, SI 2002/2007.
The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations, SI 2022/555, amend tax credits and child benefit legislation for various reasons, including to remove a number of temporary easements introduced during the coronavirus pandemic.
The regulations amend the following in relation to tax credits, with effect from 9 June 2022:
Working Tax Credit (Entitlement and Maximum Rate) Regulations, SI 2002/2005: various temporary exceptions and easements relating to coronavirus are removed, and a number of references are updated.
Tax Credits (Claims and Notifications) Regulations, SI 2002/2014: a redundant provision which allowed HMRC to treat a late renewal claim as a new claim to tax credits is removed, along with various special temporary provisions relating to coronavirus.
Tax Credits (Payment by the Commissioners) Regulations, SI 2002/2173: the age limit for a qualifying person is changed from under ‘nineteen’ to under ‘twenty’ in alignment with the age of a qualifying young person in the Child Tax Credit Regulations, SI 2002/2007.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")