HMRC was wrong to deny a backdated claim for child tax credits for asylum seekers that was granted refugee status, a judge at the Court of Session has mastered from the very first successful social safety test situation for asylum seekers and tax credits in the united kingdom.
Though tax credits were abolished and replaced with Universal Credit on 1 February 2019, the legislation given that certain groups of claimants — such as asylum seekers — had maintained rights in case their claim was for a time which included 31 January 2019.
UK social safety law maintained the right to claim child tax credits in the first date of a claim for asylum in the united kingdom, provided that the claim has been made within 1 month of their date of refugee status.
HMRC argued that no such claim could be made since it was not possible to claim tax credits because the roll from Universal Credit.
In a written opinion he said:”In my view that the petitioners’ argument is to be favored. The crucial point of dispute is whether the conditions of article 7(1) and (8) of this Commencement No 23 Order completely exclude the possibility of a claim has been made under regulation 3(5)(a) of the 2003 Regulations to the backdating in regulation 3(6 ) ) is effective at applying. They don’t do so especially, along with also the argument presented on behalf of HMRC is dependent on a distinction being drawn between entitlement to tax credit on the 1 hand and the chance of”creating a claim” for taxation charge on another, with the latter was cut off from the prohibition from the opening words of article 7(1) read with article 7(8)(a)”.
In specialized terms of these sophistication, this may not in my opinion be disregarded as a”lacuna”. It’s rather a sign that Parliament hasn’t hunted, in the transitional provisions for the debut of Universal Credit, to amend the particular rules concerning claims for tax credits by asylum seekers, and specifically hasn’t sought to interfere with the plot in the 2003 Regulations where persons seeking asylum as refugees were excluded from exemptions to particular credits unless and until their refugee status was verified, in which time a backdated claim may be made”.
Ms Cochrane explained:”That is a significant choice. It’s the very first in the UK to affirm refugees who applied for asylum before 1 February 2019 have retained the most major right to earn a claim to get a backdated payment of child tax credit. We’d strongly urge any refugees who applied for asylum before 1 February 2019 to find advice to make sure they receive all of the payments they’re entitled to.
“It isn’t known how many refugees have employed for a backdated payment of child tax credit following the debut of Universal Credit, just to be advised it is not feasible for HMRC to process their claim. Govan Law Centre calls on the UK Government to examine the previous choices made in cases like these and make sure that all qualified claims for backdated tax credits are now processed.
“This choice is on the rear of a massive quantity of work by employees at Govan Law Centre and now we would like to thank our customers, Mr and Mrs Adnan, for sticking with this circumstance. It’s quite trying to experience a very long case similar to this. Govan Law Centre will continue to operate to enhance the lives of people who — for whatever reason — want to visit the United Kingdom.”