Backdated tax credit claims
Claims for tax credits are usually backdated for up to three months from the date on which HMRC receive a claim form.
New rules have recently been announced which will allow for certain claims to be backdated for more than three months.
These rules apply to claimants with a disability. Where a taxpayer (or a taxpayers partner) suffers from a disability a claim can be backdated for more than three months where the following two conditions apply:
A claim has already been made for sickness or disability benefits that qualify for extra tax credits
Notifying HMRC that a sickness or disability benefit is definitely going to be paid (within three months of receiving notification).