1.In its letter to Her Majesty’s Revenue and Customs of 28 November 2018, the Joint Committee requested a memorandum on the following points:
(1) Should regulation 5 have included consequential amendments to paragraphs (2)(d), (4)(d) and (5)(d) of regulation 14?
(2) Should the substituted text in regulation 6 have included a reference to paragraphs (3) and (5)?
2.This memorandum has been prepared by Her Majesty’s Revenue and Customs on behalf of H.M. Treasury.
3.We thank you for bringing these points to our attention. We accept that in regulation 5 we should have made consequential amendments to paragraphs (2)(d), (4)(d) and (5)(d) of regulation 14 and apologise for this oversight.
4.We also accept that in regulation 6 reference should also have been made to paragraphs (3) and (5) of regulation 25A of the Tax Credits (Polygamous Marriages) Regulations 2003 (S. I. 2003/742). We apologise for this error.
5.We will correct these points by a further amending instrument at the earliest opportunity, but can assure the Committee that no tax credit claimant will be adversely impacted by these errors.
Her Majesty’s Revenue and Customs
4 December 2018
Published: 14 December 2018