"The way the backdating regime is operated by HMRC means that those people can only get their claim backdated if they ask for it once their claim has been processed.
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Claims involving the disability elements can be backdated for even longer, in certain circumstances.
3)The Low Incomes Tax Reform Group (LITRG) is an initiative of the Chartered Institute of Taxation (CIOT) to give a voice to the unrepresented.
Please note that the books will be dispatched in April.
With detailed information on all the recent changes to the social security system – including the latest on the rollout of universal credit, the right to reside test and the sanctions regime – the provides comprehensive advice about entitlement in 2018/19.
Nevertheless LITRG believe a significant proportion of these claimants have not received the backdated tax credits to which they are entitled.