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The rules for backdating disability elements changed on 6 April 2009.Prior to 6 April 2009, when applying for tax credits, HMRC asked claimants to attach a letter to the claim form if they had applied for one of the qualifying benefits but had not yet received a decision.However if Sandra failed to notify HMRC that she had applied for Disability Living Allowance for Amy in April 2008, she would only be able to claim three months backdating from October 2008.
They should refer the request to the backdating team in the Tax Credit Office.
The information below was written by the Low Incomes Tax Reform Group.
Standard backdating An initial claim can be backdated if the circumstances entitling the person to tax credits have subsisted for the period of the backdating.
Faizah claimed asylum as a refugee on 12th May 2008 and was granted refugee status on 10th April 2012.
She applies for tax credits on 8th May 2012 (within one month).
She is not required to tell HMRC in April 2012 when she applies for DLA.