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					For tax credits. See other standard letter for DWP benefits. This letter is intended as a guide only. It will need to be adapted to the individual circumstances of a case, and if an adviser is in any doubt s/he should refer the matter to a solicitor or seek advice. Advisers writing letters before action should be wary of judicial review time limits. URGENT HMRC Solicitors’ Office Somerset House London WL2R 1LB Your ref: Our ref: Date: BY FIRST CLASS POST & BY FAX: 0207 438 7550

Dear Sirs, Re: We are writing concerning our above–named client who claimed (tax credits) on (date). Our client is awaiting a decision on his/her claim for benefit. Unless our client’s claim is processed by the close of business on (date) we will refer our client for advice on an application for judicial review. Our Client’s Circumstances Relevant factors will include:          Your client’s country of origin Your client’s arrival date in the UK Your client’s current immigration status. The circumstances in which your client’s partner joined them in the UK Your client’s partner’s immigration status The history of your client’s benefit claim, with dates, and details of the information provided in support of either his/her identity or that of his/her partner If the local authority has accepted a duty to house your client or his/her partner this would be relevant. Any medical problems of your client, their partner, or any children they are responsible for Whether your client has any form of interim support, ie interim payments, Children Act payments etc.

If you want to argue in the alternative that your client had a reasonable excuse for making a claim which did not comply with regulation 5(4), then set out any factors in support of that here. The Law Delete as necessary For single claimants and claimants whose partners do not have NI nos By regulation 5(4) Tax Credits (Claims and Notifications) Regulations 2002 a claim must include in respect of every person by whom the claim is made: (a) a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to that person; or (b) information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or (c) an application for a national insurance number to be allocated to the person which is accompanied by information or evidence enabling such a number to be so allocated. Subject to paragraph (6) which provides that (6) Paragraph (4) does not apply if the Board are satisfied that the person or persons by whom the claim was made had a reasonable excuse for making a claim which did not comply with the requirements of that paragraph. By section 14(2) the Board is obliged to decide my client’s claim for tax credits. We submit this must be done within a reasonable time. For claimants whose partners do not have NI nos only By regulation 3(2) of the Tax Credit (Immigration) Regs 2003 my client is entitled to claim tax credits and be paid for both him/herself and his/her partner, who is a person subject to immigration control, as well as for their children. Grounds of Challenge For single claimants My client satisfies all the conditions of entitlement to (name tax credit). S/he has provided sufficient information to enable a National Insurance number to be allocated. We submit that therefore either a number should be allocated to him/her to enable the processing of his/her claim to proceed, or his/her benefit claim should be allowed on the basis that s/he has satisfied the requirements of regulation 5(4) Tax Credits (Claims and Notifications) Regulations 2002.

In the alternative, we submit that the Board should exercise its discretion under regulation 5(6), to allow a claim which does not satisfy the requirements of regulation 5(4) for the reasons set out above. (Delete if not applicable) The evidence and information provided is (insert list): For claimants with partners who do not have NI nos The requirements have been satisfied by the fact that our client’s partner has applied for a National Insurance number in support of our client’s claim (give details of applications). We submit that our client’s partner has provided sufficient information to enable a National Insurance Number to be allocated to him/her. In the alternative, we submit that the Board should exercise its discretion under regulation 5(6), to allow a claim which does not satisfy the requirements of regulation 5(4) for the reasons set out above. (Delete if not applicable) Otherwise, in order to be entitled to benefit and avoid destitution herself, she will have to separate from her husband, so that the reg 5(4) requirements are satisfied. This would be in breach of my client’s rights under Article 8 standing alone, and/or taken together with Article 14 of Schedule One to the Human Rights Act 1998 Further, or in the alternative, our client is the subject of discrimination on account of her marriage to a ‘person from abroad’. We submit that there is no justification for this discrimination as our client has a continuing entitlement to tax credits as a member of a couple. The evidence and information provided is (insert list): We look forward to hearing from you, Yours faithfully,


				
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