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Incorrect statements

Note that tax credits cease on 5 April 2025. New claims for tax credits are no longer possible and no more payments will be made after 5 April 2025. Any existing claimants will be migrated to the universal credit system. See Division E2.1. Because of the nature and administration of universal credit, detailed consideration is beyond the scope of the current work. However, a brief outline of Universal Credit is given at E2.102.

A penalty of up to £3,000 may be imposed where a person fraudulently or negligently:

1. Ìý

   (a)ÌýÌýÌýÌý makes an incorrect statement or declaration in, or in connection with, a claim for a tax credit or a notification of a change of circumstances given in accordance with regulations under TCA 2002, s 6, or in response to a notice under TCA 2002, s 17 (final notices); or

2. Ìý

   (b)ÌýÌýÌýÌý gives incorrect information or evidence in response to a requirement by virtue of TCA 2002, s 14(2) (initial decision), s 15(2) (revised decision after notifications), s 16(3) (other revised decision), s 18(10)