TCM0270200 - Tax Credits Manual - HMRC internal manual
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TCM0220080 - Tax Credits Manual - HMRC internal manual
gov.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from gov.uk Daily Mail and Mail on Sunday newspapers.
at pre-award status and no decision has been made on the claim
as a result of an operator error - for example, the same claim has been captured twice
or
when at post-award status and no award or payments have been made for the following tax year (CY+1). A request can be made to prevent an award being made in the following tax year (CY+1), but the current year (CY) must continue.
Note: The claim cannot be withdrawn once a decision has been made and it has been awarded.
Note: For tax year 2010-2011 Nil Award cases were automatically withdrawn and customers had until 17 May 2011 (this is known as the deadline date) to cancel the withdrawal. For tax year 2011-2012 a new or a existing Nil Award will be automatically withdrawn and customers will have until 31 March 2012 (this is known as the deadline date) to cancel the withdrawal.