Child Tax Credit and Tax Allowances

(asked on 17th January 2017) - View Source

Question to the HM Treasury:

To ask Her Majesty’s Government for how long claimants are able to backdate a claim for (1) the married tax allowance, and (2) the disabled element of the child tax credit.


Answered by
Baroness Neville-Rolfe Portrait
Baroness Neville-Rolfe
Minister of State (Cabinet Office)
This question was answered on 30th January 2017

Marriage Allowance was introduced from April 2015. Eligible couples can backdate their claim for Marriage Allowance for up to four years, having until 5 April 2020 to backdate their claim for Marriage Allowance to the 2015-16 tax year.

A change of circumstance in Child Tax Credit (CTC) that results in an increased award can usually be backdated up to a maximum of one month from the date the claimant notifies HM Revenue and Customs (HMRC). A change of circumstances resulting in the award of the disability element of CTC can be backdated longer than one month if the claimant notifies HMRC within one month of being notified of the decision of the child’s entitlement to Disability Living Allowance (DLA) or Personal Independence Payment (PIP). The disability element of Child Tax Credit can then be backdated as follows:

  • to the first date from which DLA or PIP was payable; or

  • if later, to the date falling one month before the claim for DLA or PIP was made; or

  • if later, to the date the claim for CTC was made or treated as made.

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