The Tax Credits Act 2002, section 6, 14, 15 & 21

Tax Credits (Claims and Notifications) Regulations 2002, Regulations 25, 26 & 26A

Currently where

A claim for tax credits is received and awarded, and

The claimant later provides information (whether or not during the finalisation process but prior to the section 18 finalisation decision being made), and

That information increases the maximum rate to which they are entitled; and

There has been no official error relating to that information

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