This section of the website provides information about when claims can be backdated as well as links to HMRC guidance about the backdating process.
The information below was written by the Low Incomes Tax Reform Group.
Sometimes we may be able to pay your claim from an earlier date (backdating) of up to a month if you can show that you have a good reason why you did not claim sooner.
Prior to 6 April 2012, refugees had 3 months from being awarded refugee status to inform HMRC and receive longer backdating.
Dear HM Revenue and Customs, HMRC contradiction and law-breaking with regard to the backdating of Working Tax Credit (WTC).
However, unlike pension age claims, you must show that you had good reason (also referred to as “good cause”) for not claiming earlier.
Can anybody tell me if the 3 month backdating rule will still apply after April 8th?