Date of review (including backdating)

Include the new born child in the benefit and pay family tax credit from the:

• date of birth or
• date the client's benefit was granted

whichever is the later.

When a client requests the backdated inclusion of a child and the previous caregiver was getting a benefit for the child, you will need to review when the child was excluded from the previous caregivers benefit.

Note a child cannot be included in two benefits for the same period.

Consider all the circumstances and decide whether a debt should be established for the previous caregiver.

If the date you are including the child from is a date in the previous tax year, SWIFTT will only pay arrears of family tax credit from the beginning of the current tax year, that is, 1 April. You will need to advise the client that any arrears of family tax credit before this date will need to be claimed from Inland Revenue.

You will need to do a backdated review in the SBDR screen to pay any benefit arrears to the client for the previous tax year. A backdated review may be required for the current year if other rate changes have occurred - check the SRAUI screen for details.

For more information see:

• Processing standards Child changes [no link find out why]