Concerns over SA statements of account and CIS amendments
The Chartered Institute of Taxation has been emphasising the existence of the new three-month time limit for making claims to new tax credits. This time limit means that, for those who want entitlement to Child Tax Credit and Working Tax Credit to run from the starting date of 6 April 2003, claims must be lodged by 6 July 2003 at the very latest. The full article in Adobe PDF format can be downloaded from the link below. Please also see clarification point.
Technical Department 020 7235 9381