Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the financial impact on families who were trapped in in Afghanistan for longer than 12 weeks in 2021 of the suspension of their claims for tax credits.

The Government is aware of fewer than five cases where a UK resident travelled to Afghanistan and did not return to the UK within the 12-week time limit for temporary absences from the UK as set out in the tax credits legislation.

Under the tax credits legislation, HMRC can only pay customers who are temporarily absent from the UK for up to a maximum of 12 weeks. When the end of the relevant period has been reached, claims are terminated, regardless of the circumstances.

Where a tax credit claim is terminated because the customer does not meet the conditions for presence in the UK, the customer can apply for other means of support, such as Universal Credit, on their return to the UK.