HMRC v ED (TC)
Tax credits – whether new claim made after single claimant became part of a couple
Decision in brief
At a time before the introduction of universal credit (UC) into the claimant’s area, she telephoned HM Revenue and Customs (HMRC) to report new partner and new address but HMRC took no action until months later, by which time it said that information had not been provided previously, and a new claim could not be made as (by then) UC had to be claimed instead – tribunal was entitled to hold that claimant had provided information at the time of the telephone call and that it therefore fell to HMRC to make a decision as to whether that was sufficient to constitute a claim – tribunal had no jurisdiction to hold that a decision not to treat the information as sufficient was wrong (MK v HMRC (TC) [2018] UKUT 238 (AAC)), but any such decision still fell to be made