Penalty position where protective claims to tax credits are made

6 Jul 2017

The Helpline is also open to tax advisers to use as well although hopefully they will not be forced to devote their weekend to using it!

On the matter of ‚ protective claims‚ the Inland Revenue‚ s latest publicity position is as follows:

‚ The focus of the publicity for tax credits has been to encourage people to make their claims in good time for the start of tax credits in April 2003 and to ensure that recipients of the existing tax credits understand the changes that are happening. In the next two or three months, we will want to make clear to people that they need to claim by 6 July to make sure they get their money from the start of the tax year. Alongside that, we will be considering how best to get over another important message: that tax credits entitlement will depend on 2003/4 income and that people who think their income is currently too high for them to qualify should still claim if they meet the other criteria and want to make sure that any payments based on 2003/4 income go back to 6 April 2003.‚

This issue of ‚ protective claims‚ has been covered in depth in a CIOT website article at

This information has been provided for you by the Technical Department of the CIOT. Please address any queries to Bianca Marsden on tel 020 7235 9381.