Date of review (including backdating)

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

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

whichever is the later.

Where a client requests the backdated inclusion of a child and the previous caregiver was in receipt of 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.

Have regard to all the circumstances and decide whether a debt should be established for the previous caregiver.

If the date that the child is being included from is a date in the previous tax year, SWIFTT will only pay arrears of family tax credit and best start tax credit from the beginning of the current tax year, that is, 1 April. The client must be advised that any arrears of family tax credit and best start tax credit prior to this date will need to be claimed by them from Inland Revenue.

YSSU 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]
• Family tax credit
• Best Start tax credit