The new version does not mention the trial schemes of recovery by deduction from benefits or via PAYE. There is no specific mention of the policy on waiving recovery in mental health cases, which can still be found in another leaflet aimed at advisers, How HMRC handle tax credit overpayments.
Other new Revenue leaflets
The Revenue has also produced the following new or updated leaflets:
? Working Tax Credit - Help with the costs of childcare
A guide explaining help with the costs of childcare for parents
This leaflet has been updated to include details of how to claim childcare costs for a short period, such as during the school holidays, as announced in the previous government’s Budget – see March e-bulletin. It says:
To claim help for a short fixed period of childcare:
- Leave out the details of your childcare when claiming tax credits.
- Send your claim form to us.
- Allow time for us to receive your form, then phone our Helpline and tell us you want to claim for a short fixed period of childcare.
? Working Tax Credit - The childcare element - Information for childcare providers
A factsheet telling childcare providers what they need to know when providing childcare for customers claiming the childcare element.
It also contains information for childcare providers on claiming working tax credit for themselves.
? Tax credits formal request for information
This leaflet has been updated to include details of when payments may be suspended if the request for information is not complied with.
? Tax credits - suspension of payments
This leaflet includes further details of when payment of tax credits can be suspended for failure to provide details of an account, or failure to provide information requested.
Reminder: 31st July annual review deadline
Everyone who received tax credits in 2009-10 should have received annual review forms by now and must respond if requested, usually by 31st July. The annual declaration of income, which is required for all claims other than family element only, can be made by telephone or post. This also serves as a renewal claim for the new tax year 2010-11. Failure to respond can lead to the tax credit award being terminated and recovery of any payments made since 6 April 2010. The Revenue has expressed concern that the number of renewals it had received by June was less than it had forecast. It is aware that difficulties getting through to the call centre and the slower distribution of forms may be a factor but it has increased capacity by 505 advisers dealing with renewals towards the end of June. Claimants who are uncertain about renewing claims due to the Government’s pledge to restrict tax credits should be assured that any changes announced in the emergency Budget (see June 2010 e-bulletin ). will not come into force until April 2011.
