Back dating income support
He considered specifically Regulation 7 which states that where an earlier decision is replaced, (a supersession), on the ground that there has been a change in circumstances the supersession shall take effect from the first day of the benefit week in which that change of circumstances is expected to occur.
As this is a decision of an Upper Tribunal it is not binding in Northern Ireland, but in the absence of any local decisions on the same point, it will be taken in to account.
You, or your partner have a disability If you’re making a new claim for Working Tax Credit the Tax Credit Office may be able to backdate any payments you’re entitled to (including any extra tax credits for being disabled) for more than three months.
For this to happen both of the following need to apply: If you’re already getting Working Tax Credit and are now claiming extra tax credits for having a disability tell the Tax Credit Office as soon as you know that you’re entitled to a qualifying sickness or disability related benefit, for example Disability Living Allowance.
The CRA has two reassessment vehicles that may affect your tax return.
Likewise, if you become responsible for a child, they will automatically backdate your claim to the date you started looking after the child as long as you make the claim within three months.
The Upper Tribunal said that the issue was whether the effective date of the change in circumstances was the date that the claimant returned the MI12 form or the date when his SMI became payable, namely, when the 13 week expiry period had expired.
In considering its decision the Judge noted that the case raised difficult issues around the correct application of the Social Security and Child Support (Decisions and Appeals) Regulations 1999, (English regulations).
SMI was awarded from March 2010 but not backdated due to the delay in returning the form.
The decision maker decided that the claimant had a duty to notify the DWP of a change in circumstances i.e. However, the claimant argued that this should not be required as the DWP were already aware that SMI would apply from December 2009, on expiry of the 13 week period, as the MI12 Form had already been sent to him.