Death of spouse: joint claim for tax credits

Cl’s W was named on joint claim for WTC but never worked and award was based on cl’s income alone.

W has recently died must cl make a new single claim as much of the guidance seems to suggest (LITRG plus Gov UK)?

Is it possible under s.24(2) (or maybe (3)?) to argue that cl is prescribed person under Tax Credit (Payment by the Commissioners) Regulations 2002 s. 4 and TCTM08107 Payment of Tax Credits Special Cases and would this allow the claim to continue?

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