Tax credits: Protective claims
| Category | Technical Articles |
| Author | Technical Department |
Article by Francesca Lagerberg, National Tax Director, Smith & Williamson, and Liz Lathwood, Technical Officer, CIOT. This article appeared in the April 2003 issue of Tax Adviser.
Key points
- For Child Tax Credit/Working Tax Credit to run from start date claims must be lodged by 6 July 2003
- CIOT stresses importance of three-month time limit for new tax credit claims
- Revenue advises protective claims for those uncertain of 2003-04 income levels
To download the article in Adobe (pdf) format, please click on the link below.
There was a subsequent amendment to example 7 in this article. Go to: http://www.tax.org.uk/showarticle.pl?id=1791&n=3791 to see the detail on this.
Technical Department
020 7235 9381
April 2003 by Francesca Lagerberg
