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    The tax credits guide The tax credits guide 5

    Freephone helpline: 0808 808 555Web: www.cafamily.org.uk

    5 5

    Jobseekers Allowance, Incapacity Bene tor Employment and Support Allowance),this means you can no longer get taxcredits for them. Contact the helpline foradvice on this issue.

    Tax credits and familieson Income Support

    Tax credits have already replacedpayments of child additions that weremade as parts of bene ts like CarersAllowance.

    The government also wants Child TaxCredit to replace all Income Support (IS)and income-based Jobseekers Allowance

    (ibJSA) payments for children. Newclaims for IS/ibJSA only include amountsfor the claimant and their partner, with aseparate Child Tax Credit claim requiredfor any children.

    Families who have been getting IS/ibJSAsince April 2004 have the option of continuing to get amounts for childrenincluded in their award. However, at somepoint before 2012, they will automaticallybe moved onto Child Tax Credit. Once

    you get tax credits, you only get the adultamounts of IS/ibJSA with a separate ChildTax Credit payment for children. Mostparents will continue to get IS/ibJSA at areduced rate, but some families may ndthat they no longer get IS/ibJSA whenamounts for their children are removed.

    The government expects most parentson IS/ibJSA to be better off or see nochange in their weekly income as a resultof moving onto Child Tax Credit. However,a very small number could be worse off.For more information contact our helplineor see our guide Child Tax Credit andIncome Support.

    Can I claim Working TaxCredit?

    To claim Working Tax Credit you must be:

    aged 16 years or over, and living in the UK and not subject to

    immigration control (with someexceptions), and

    working for at least 16 hours per week and be responsible for one or morechildren.

    Note: Some other workers withoutchildren can claim Working Tax Credit (forexample, disabled workers). If you dontcare for a child, you should seek advicefrom a local citizens advice bureau (CAB)or welfare rights service.

    To assess whether you work for at least16 hours a week, the Revenue count thehours you normally work, ignoring unpaidmeal breaks. So if you work overtime

    most weeks, the extra hours will beincluded.

    There are special rules to allow somepeople to qualify who were workingbut have temporarily stopped, includingterm-time only school workers, womenon Statutory Maternity Pay or MaternityAllowance, people on Statutory Adoptionor Paternity Pay, and some people whoare off work sick (contact our helpline formore details).

    If you stop working or reduce your hoursto below 16 hours, you can continue toreceive Working Tax Credit for four weeks.However, you must tell the Revenueabout this change in circumstances withinone month.

    Extra help from Working Tax Credittowards childcare costsIf you spend money on childcare whenyou work, your claim for Working TaxCredit may include help with eligiblechildcare costs. For childcare costs to betaken into account, you must either be:

    a lone parent who works at least 16hours per week, or

    a couple who both work 16 hours or

    more a week, or a couple where one member works 16hours or more a week and the otherreceives certain disability or incapacitybene ts (or they are in hospital orprison).

    What type of childcare costs can betaken into account?Only registered or approved childcarecan be taken into account. This includesregistered childminders, nurseries and

    other schemes run by approved providers.Care in the childs own home can also becounted if it is provided by someone whois registered or approved.

    Childcare provided by a relative in thechilds home is not counted, even if therelative is an approved childcarer.

    If a child is on Disability Living Allowance(DLA) or registered blind, childcare costscan be included until the September aftertheir 16th birthday. Otherwise childcarecosts can only be included until theSeptember after their 15 th birthday.

    The maximum amount of childcare thatcan be taken into account is 175 perweek for one child, and 300 per week for two or more children. But only 80 percent of childcare costs can be met. Thismeans the most that can actually be paidtowards childcare costs is 140 a week for one child (80 per cent of 175) and240 a week for two or more children(80 per cent of 300). These are themaximum amounts payable and theactual amount you will get depends onyour income and family circumstances.

    Contact a Family produce a guide Finding

    and paying for childcare, available freefrom the helpline. It gives more detailedinformation on eligible childcare costs.

    There are proposals to trial an increase inthe maximum amount of childcare costsmet by tax credits for working families

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    The tax credits guide The tax credits guide

    Freephone helpline: 0808 808 555Web: www.cafamily.org.uk

    with disabled children in London. Contactour helpline for more information.

    Can I claim Child TaxCredit?

    To claim Child Tax Credit, you must be:

    aged 16 years or over, and living in the UK, not be subject to

    immigration control and have the rightto reside in the UK, and

    responsible for one or more dependentchildren.

    Child Tax Credit can be claimed whetheryou are in work or not and is paid inaddition to Child Bene t. It can be paid byitself or alongside Working Tax Credit.

    The amount of Child Tax Credit that youreceive may be higher if you have a childon Disability Living Allowance (DLA). Thisis because an extra amount known as thedisability element is added to your taxcredit calculation for each child who getsDisability Living Allowance (DLA) or isregistered blind. If your child gets the highrate of the DLA care component, a further

    severe disability element is also added.How are tax credits paid?Working Tax Credit is paid to the parentwho is working, except for any childcarecosts. Child Tax Credit and any WorkingTax Credit towards childcare costs arepaid to the childs main carer. Paymentsare usually made into a bank account.You can choose weekly or four-weeklypayments.

    What is taken intoaccount in calculating my tax credit award?

    The amount of tax credits that youreceive depends on your familyspersonal circumstances and onyour annual income. The personalcircumstances taken into account aredetailed below.

    For Working Tax Credit Whether or not you are a lone parent or

    a member of a couple. Whether you work 30 hours or more a

    week (it is usually possible to add yoursand your partners hours together).

    Whether you have a disability. Whether you or your partner get the

    high rate DLA care component. Whether you have eligible childcare

    costs. Whether you are aged 50 or over and

    have recently been on certain bene ts.

    For Child Tax Credit The number of dependent children you

    have. Whether you have a baby aged under

    one.

    The number of children who get anyrate of DLA or are registered blind. The number of children who get high

    rate DLA care component.

    Calculating incomeYour entitlement to tax credits alsodepends on your annual taxable income.Although tax credits are income-basedyou should not assume that you have toomuch money to qualify.

    You are guaranteed some Child Tax Creditso long as your income is less than58,000 (66,000 if you have a babyaged under one). In some circumstances,you may get tax credits even if yourincome is above these gures, forexample, if you have more than one childon DLA and have substantial eligiblechildcare costs. If you are a part of acouple then your partners income iscounted. A dependent childs income isnever counted.

    A tax credit award is usually assessed on

    the income from the previous tax year.However, if your current years income islikely to be less than the previous years,an estimate of your current income canbe used instead. If your current yearsincome is likely to exceed your previousyears income by more than 25,000,then the current years estimated incomeminus 25,000 is used.

    Even if you think your income will be toohigh to get tax credits, its worth making

    a claim. This will protect your right tobackdated tax credits if you have anunexpected drop in income.

    What income counts?Annual income before tax is counted. Asa general rule income that is taxable istaken into account. This includes:

    gross earnings taxable pro ts from self-employment some social security bene ts including

    Carers Allowance (see below for thosenot counted)

    income from property income from capital pensions (state, private and

    occupational) other income subject to income tax.

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    Freephone helpline: 0808 808 555Web: www.cafamily.org.uk

    What income is ignored?Some income is completely ignored fortax credit purposes. This includes:

    maintenance payments most forms of student income adoption and fostering payments (but

    not any reward element) Disability Living Allowance Attendance Allowance Child Bene t Guardians Allowance Income Support Income-based Jobseekers Allowance Income-related Employment and

    Support Allowance Bereavement Payment Maternity Allowance the rst 100 per week of any Statutory

    Maternity, Statutory Paternity or StatutoryAdoption Pay

    Severe Disablement Allowance Short-term low rate Incapacity Bene t Transitional long-term Incapacity Bene t

    (that is, in payment since before 13 th April 1995)

    Industrial Injuries Bene t.

    This list is not exhaustive and some otherforms of income are also ignored. Contactour helpline for details.

    What if I have a lot of capital orsavings?There is no capital limit preventing a claimfor tax credits. Instead any taxable incomeyou get from your capital is counted, forexample, interest on your savings (unlessthey are in a tax free savings account likean ISA).

    How much tax credit willI get?

    The Revenue uses your familyscircumstances to work out a maximumtax credits entitlement. If you get IncomeSupport, income-based JobseekersAllowance, income-related Employmentand Support Allowance or PensionCredit, you are automatically entitled tomaximum Child Tax Credit.

    If not, you need to compare your annualtaxable income to a set threshold. This is16,040 if you are only eligible for ChildTax Credit and 6,420 if you are also

    eligible for Working Tax Credit (where youor your partner work 16 hours a week ormore).

    If your income is at or below thethreshold, youll get the maximum taxcredits for your circumstances. If yourincome is higher than the relevantthreshold, the award will be reduced.For every 1 of income you have abovethe threshold, your maximum tax creditsentitlement is reduced by 39p.

    However, you are guaranteed at least545 per year as long as your annualtaxable income is less than 50,000. Thispayment is known as the family elementof Child Tax Credit. If your incomeexceeds 50,000 a year, the familyelement is gradually reduced.

    Using the tablesThe following pages include some readyreckoner tables to help you estimatethe amount of tax credits you might get.Although tax credits are usually calculatedas an annual award, the tables showthe weekly equivalents. All amounts arerounded down to the nearest pound.Remember your award is normally basedon your previous years income.

    If neither you nor your partner work forat least 16 hours a week, use Table 1.There are separate columns dependingon the number of children you haveand how many of them are disabled. Achild is classed as disabled if they areregistered blind or they are in receipt of Disability Living Allowance at any rate.Use the appropriate column to get anidea of how much tax credit a family inyour circumstances might get (rememberweekly amounts are used).

    If you or your partner do work for atleast 16 hours a week, the table youshould turn to depends on the numberof children you have and how many of them are disabled. A child is classed asdisabled if they are registered blind orgetting Disability Living Allowance.

    If you have one child and theyredisabled, use Table 2.

    If you have two children and one of

    them is disabled, use Table 3. If you have two children and both of

    them are disabled, use Table 4. If you have three children and one of

    them is disabled, use Table 5. If you have three children and two of

    them are disabled, use Table 6.

    What about if you pay for childcare?The amount of tax credits you receivemay be higher if you are paying foreligible childcare. Tables 2-6 have extracolumns showing the tax credit awardparents might get when theyre payingthe maximum amounts towards eligiblechildcare. See Extra help from WorkingTax Credit towards childcare costs forwhen childcare is counted. You cant gethelp with childcare costs if you are onlyeligible for Child Tax Credit.

    If you get Income Support,income-based JobseekersAllowance, income-related Employment andSupport Allowance orPension Credit, you areautomatically entitled tomaximum Child Tax Credit.

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    Annualtaxableincome

    Familywith onechild whois disabled() weekly

    Familywith twochildren, oneis disabled() weekly

    Family withtwo children,both aredisabled() weekly

    Familywith threechildren, oneis disabled() weekly

    Familywith threechildren, twoare disabled() weekly

    16,040and under

    104 147 199 190 242

    20,000 75 118 169 161 21225,000 37 80 131 123 174

    30,000 10 43 94 86 13735,000 10 10 56 48 9940,000 10 10 19 11 6245,000 10 10 10 10 2450,000 10 10 10 10 1055,000 4 4 4 4 4

    Annualtaxable income

    No eligible childcare costs() weekly

    Includes maximum childcarecosts () weekly

    6,420 or under 176 31610,000 164 30415,000 127 26720,000 89 22925,000 52 19230,000 15 15535,000 10 11740,000 10 7945,000 10 4250,000 10 1055,000 4 4

    Annualtaxable income

    No eligiblechildcare costs() weekly

    Includes maximumchildcare for onechild () weekly

    Includes maximumchildcare for twoor more children() weekly

    6,420 or under 220 360 46010,000 207 347 44715,000 170 310 41020,000 132 272 37225,000 95 235 33530,000 57 197 29735,000 20 160 26040,000 10 123 22345,000 10 85 18550,000 10 47 14755,000 4 10 110

    Table 1: Eligible for Child Tax Credit only*

    Table 2: Working family with one child, that child being disabled**

    Table 3: Working family with two children, one is disabled**

    Annualtaxable income

    No eligiblechildcare costs() weekly

    Includes maximumchildcare for onechild () weekly

    Includes maximumchildcare for twoor more children() weekly

    6,420 or under 271 411 51110,000 259 399 49915,000 221 361 46120,000 184 324 42425,000 146 286 38630,000 109 249 34935,000 71 211 31140,000 34 174 27445,000 10 136 23650,000 10 99 19955,000 4 61 161

    Table 4: Working family with t wo children, both are disabled**

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    Freephone helpline: 0808 808 555Web: www.cafamily.org.uk

    How do I claim taxcredits?

    Child Tax Credit and Working Tax Creditare administered by Her MajestysRevenue and Customs (the Revenue)and both are claimed on applicationform TC600. This is available from yourlocal Revenue of ce or from the TaxCredits Helpline on Tel: 0845 300 3900(Textphone: 0845 300 3909)

    You will need to provide details of yourtaxable income for the previous tax year.This information can be obtained from yourP60, your payslips from work or from anannual statement of taxable bene t fromthe Department for Work and Pensions.

    Backdating tax creditsClaims can be backdated up to threemonths. The claim form does not have asection inviting you to ask for backdating.If you want this, you should either attacha written backdating request to your claimpack or telephone the Tax Credits Of ceabout it.

    Getting a decision on your claimOnce the Revenue has processed yourclaim, they should send you an awardnotice. This will outline not only theamount of tax credits you are being paidbut also the family circumstances youraward was based on (for example, yourannual taxable income, the number of

    dependent children you have and thenumber of children classed as disabled).It is important that you check thisinformation to make sure its accurate.If its not, then it could lead to either anunderpayment or overpayment of taxcredits.

    Table 5: Working family with three children, one is disabled**

    Table 6: Working family with three children, two are disabled**

    Annualtaxable income

    No eligiblechildcare costs() weekly

    Includes maximumchildcare for onechild () weekly

    Includes maximumchildcare for twoor more children() weekly

    6,420 or under 262 402 50210,000 250 390 49015,000 213 353 45320,000 175 315 41525,000 138 278 37830,000 100 240 34035,000 63 203 30340,000 26 166 26645,000 10 128 22850,000 10 90 19055,000 4 53 153

    Annualtaxable income

    No eligiblechildcare costs() weekly

    Includes maximumchildcare for onechild () weekly

    Includes maximumchildcare for two ormore children() weekly

    6,420 or under 314 454 55410,000 302 442 54215,000 264 404 50420,000 227 367 46725,000 189 329 42930,000 152 292 39235,000 114 254 35440,000 77 217 31745,000 39 179 27950,000 10 142 24255,000 4 104 204

    Table notes*Table 1 note: If you have a baby aged under one,you may qualify for higher payments.If you have a child in receipt of thehigh rate of DLA care component,you may qualify for higher payments.

    **Tables 2,3,4,5 and 6 notes:These tables assume that families

    with incomes of 10,000 and aboveare working for 30 hours a week ormore.

    Higher payments may be made tofamilies with a disabled worker, witha baby under one, with a familymember on the high rate of DLA carecomponent, or with someone aged50 or over returning to work after aperiod on certain bene ts.

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    Freephone helpline: 0808 808 555Web: www.cafamily.org.uk

    At the end of the tax year

    Once awarded, a tax credit award normallylasts until the end of the tax year. TheRevenue then carry out an annual review.They issue you with a review pack outlining the personal details used tocalculate your existing award which youmust check for accuracy. You will be askedto con rm or to amend this informationand also to con rm your annual taxableincome for the year just ended.

    Families who only get the basic familyelement of Child Tax Credit may not haveto complete a declaration form. If yourpersonal details are the same and yourincome is within certain bands (outlinedin the review pack), an award of the familyelement should continue automatically.Your renewal pack should make clearif this applies to you. However, if therehave been any relevant changes in yourcircumstances, you must notify the TaxCredit Of ce. All other families mustcomplete the declaration form.

    When the Revenue get con rmation of your details, they will use it to calculateyour tax credit award for the new tax year.They will use the details to check whether

    you got the right amount of tax credits inthe previous year.

    If you have been underpaid tax credits,you should get a lump sum for anyarrears. If you have been overpaid taxcredits, the Revenue may try to recoverthe overpayment, usually by reducingyour award for the new tax year (seeWhat happens if I have been overpaid taxcredits on page 16).

    It can take several months for the Revenueto receive con rmation of your details andto process your new award. Meanwhile, inthe rst few months of the tax year, theymake provisional payments based on yourlast reported income and circumstances.

    Changes of circumstancesduring the tax year

    Although a tax credits award will normallyrun until the end of the tax year, it canbe adjusted during the year if there isa relevant change of circumstances.Certain changes must be reported to theRevenue within one month or you willface a 300 penalty. These are:

    a change in the number of adultsclaiming (for example, going from acouple to a lone parent or vice versa)

    a reduction in average childcare costsby 10 or more for at least four weeksin a row

    if you go abroad for more than eightweeks (12 weeks if you go abroad dueto an illness or bereavement)

    if you stop working for at least 16 hoursa week

    if your working hours drop from 30hours a week or more to below 30hours

    you stop being responsible for adependent child or young person, forexample, if they are no longer normallyliving with you

    a young person in your family stopsqualifying for tax credits. This mighthappen because a young person leavesfull-time non-advanced educationor because they start claimingEmployment and Support Allowance,

    Incapacity Bene t or Income Support intheir own right

    if a dependent child or young persondies.

    Other changes of circumstance dont haveto be reported until the end of the year.But it may be in your interests to reportsome changes sooner. There is a threemonth backdating rule which meansyou may lose money if you delay tellingthe Revenue about a change that wouldincrease your tax credit award. The earliersection What is taken into account incalculating my tax credit award? on page

    6 gives a brief overview of the kinds of circumstances that affect your award.

    Starting to get Disability LivingAllowance (DLA) for the rst time orgetting an increase in DLAThere are some exceptions to the threemonth backdating limit. If your child isawarded DLA or has an existing DLAaward increased to the high rate forpersonal care, this can lead to extra ChildTax Credit payments.

    So long as you notify the Tax Creditsof ce within three months of getting theDLA decision, any extra tax credits will bebackdated in line with the DLA award. Youshould take similar steps if you or yourpartner have health problems and getDLA in your own right.

    If a change in circumstances reduces yourtax credit award, the reduction is alwaysbackdated in full. To avoid overpaymentsor underpayments, you should tell the TaxCredits Of ce about any relevant changesin circumstances as they happen.

    Changes in incomeIf you have a change in income, you canchoose to tell the Revenue straight awayor leave it until the end of the tax year. If your annual income increases, it will haveno affect on your current years award,unless it goes up by more than 25,000.However, the increased income will becounted for tax credits in the following taxyear. Because of this, it is a good idea totell the Revenue as soon as your incomeincreases.

    If you choose to wait until the end of theyear before telling them, you run the risk of being overpaid provisional payments

    when you are waiting for the renewalof your claim (see At the end of the taxyear). This is because your provisionalpayments for the early part of the newtax year will be based on an arti cially lowincome.

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    The tax credits guide The tax credits guide

    Freephone helpline: 0808 808 555Web: www.cafamily.org.uk

    Ultimately, if you wish to avoidoverpayments or underpayments of taxcredits, it is in your interests to reportsigni cant increases or drops in incomeas they happen.

    What happens if I havebeen overpaid tax credits?

    If you have been overpaid tax credits,the Revenue will normally try to recoverthe overpayment by reducing your taxcredit payments. However, they shouldnot recover any overpayment that isthe result of an of cial error, so long asyou have met all of your responsibilitiesas a claimant. Your responsibilitiesinclude providing them with accurateinformation, notifying them of changesof circumstances, checking your awardnotice for errors, checking that thepayments you actually receive match thepayments shown on your award noticeand contacting the Revenue if you do notunderstand your award notice.

    If an overpayment was caused by anof cial error and you met all of yourresponsibilities, none of it should be

    recovered. If it was caused by of cialerror but you also failed to meet anyof your responsibilities, the Revenuemay still agree to write off part of theoverpayment.

    The Revenue also has the discretion notto recover an overpayment if you canshow that this will cause you hardship.

    Seek advice if you are told by theRevenue that youve been overpaid or are

    likely to be overpaid. If you dispute thatan overpayment has occurred or disputethe amount of the overpayment, you canlodge an appeal.

    But if you accept youve been overpaid,you have no right of appeal against aRevenue decision to recover the money.Instead you can dispute their decision torecover it, using form TC846 available atWeb: http://www.hmrc.gov.uk/forms/tc846.pdf

    If they insist on recovery, you canchallenge this through the Revenuescomplaints procedure.

    If you are disputing the recovery of an

    overpayment on the basis of of cialerror, the Revenue should suspendfurther deductions until they havemade a decision on your case. Formore information about tax creditoverpayments, phone our helpline.

    How can I get a tax creditdecision changed?

    The Revenue can revise a decision if there is a change of circumstances, if they have made a mistake or if they think your award is wrong. If you disagree withtheir decision, you can appeal. The timelimit for appealing is 30 days from thedate of the decision. An appeal mustbe in writing and must say why you areappealing. Appeals can be made onform TC623, found at the end of lea etWTC/AP available from the Revenue.

    Unless youre reporting a change of circumstances, its usually better to ask foran appeal rather than a revision. This isbecause the appeal deadline of 30 daysis not extended if you ask for a revisionand its turned down. Late appeals aresometimes possible up to one yearand 30 days after a decision. However,a late appeal is only granted in limitedcircumstances, so you should always tryand make sure you meet the normalappeal deadline.

    Tax credits and otherhelp for families on low incomes

    For detailed advice on how a tax creditclaim will affect any of the bene ts youcurrently get, please call our free helpline.

    Income Support (IS) and income-based Jobseekers Allowance (ibJSA)Child Tax Credit replaces payments for

    children made with IS or ibJSA. See Taxcredits and families on Income Supportfor more details.

    Housing Bene t and Council TaxBene tOngoing payments of tax credits arecounted as income when calculatingrent and Council Tax rebates (unlessyoure over 60, in which case Child TaxCredit payments are ignored). However,payments for arrears of tax credits areoften disregarded. Contact the helpline forfurther advice.

    Health Bene tsYou can get full help with health costs if your annual taxable income is less than axed threshold (15,276 in England atthe time of writing the gure is 15,050elsewhere in the UK, but this is may beincreased) and you get:

    Working Tax Credit and Child Tax Credit. Working Tax Credit with a disability

    element, or Child Tax Credit and you are not eligible

    for Working Tax Credit.

    Vouchers for free milk, fruit and vegetables

    If you are pregnant or have a childunder four, get Child Tax Credit (but notWorking Tax Credit) and have an annualtaxable income of less than 16,040,you should qualify for vouchers towardsmilk, fresh fruit and fresh vegetables.You may also be able to get free vitamin

    If you have been overpaidtax credits, the Revenuewill normally try to recoverthe overpayment byreducing your tax creditpayments.

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    supplements. This help is provided bythe Healthy Start Scheme and moreinformation is available from the HealthyStart Helpline on Tel: 0845 607 6823Web: http://www.healthystart.nhs.uk

    Free school mealsIf you are entitled to Child Tax Credit (butnot eligible for Working Tax Credit), andyour annual taxable income is less than16,040 you will be able to get freeschool meals.

    Sure Start Maternity Grant and FuneralGrantsYou may be able to claim if you get:

    Working Tax Credit with the disability orsevere disability element, and/or

    Child Tax Credit at a rate greater thanthe basic family element.

    Contacts for furtherinformation and advice

    If you would like further advice regardingtax credits or other social security bene ts,please call the Contact a Family helplineTel: 0808 808 3555 (Mon-Fri, 10am-4pm; Mon, 5.30-7.30pm)e-mail: [email protected]

    Contact a Family employ welfare rightsspecialists who are able to give detailedadvice about any aspect of claiming taxcredits.

    Other organisations

    CarersLineTel: 0808 808 7777 (Wed & Thurs10am-12pm & 2-4pm)Provide advice over the telephone.

    If you would prefer to speak to someoneface to face then you should trycontacting your local citizens advicebureau or a welfare rights project.

    Her Majestys Revenue and Customs Tax Credit HelplineTel: 0845 300 3900

    Textphone: 0845 300 3909(Mon-Sun, 8am-8pm)

    Freephone helpline: 0808 808 555Web: www.cafamily.org.uk

    Contact a Family is on Facebook,MySpace, Bebo and YouTube. Wealso have an of ce in Second Life.

    Join us at:

    MySpacewww.myspace.com/contactafamily

    Bebowww.bebo.com/contactafamily

    Facebook www.facebook.comand search for Contact a Family

    Twitter

    http://twitter.com/contactafamily YouTubewww.youtube.com/user/cafamily

    Second LifeYou can nd our Contact a Familyvirtual advice of ce in Second Life onAloft Island 19.40.22 (PG) or visithttp://tiny.cc/P9A5l to teleport theredirectly

    Written by Derek Sinclair

    This information applies to tax creditsclaims and rules for the tax year April2009/April 2010.

    Contact a Family thanks Her MajestysRevenue and Customs for theirnancial assistance in producing thisguide.

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    The tax credits guide0 Contact a Family, March 2009Order code i4

    Registered Of ce: 209-211 City Road,London EC1V 1JNRegistered Charity Number: 284912Charity registered in Scotland No. SC039169Company limited by guaranteeRegistered in England and Wales No. 1633333VAT Registration No. GB 749 3846 82

    Contact a Family is a registered trade mark Although great care has been taken in thecompilation and preparation of this guide toensure accuracy, Contact a Family cannot take anyresponsibility for any errors or omissions.The photographs in this booklet do not relate to anypersonal accounts.

    Other informationbooklets availableThis guide is one of a seriesproduced for parents and groupsconcerned with the care of disabledchildren. A full list of Contact a Familypublications is available on request orcan be downloaded from our websitewww.cafamily.org.uk Bene ts, tax credits and other

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