This is the last chance for people to apply for unclaimed Children’s Tax Credits for 2002/2003. The Children’s Tax Credits were introduced for two years following the withdrawal of the Married Couples Allowance, in order to help families with children that might be suffering due to the withdrawal of the Married Couples Allowance.

The Children’s Tax Credit is available to basic rate taxpayers and also to taxpayers who just tip over into the higher rate band, although the credit is progressively withdrawn the more higher rate income a taxpayer has.

The Children’s Tax Credits were replaced after 2003 by a means tested allowance. By contrast, the Children’s Tax Credit for 2002/2003 is not means tested. Taxpayers must claim, however, by the 31 January 2009 deadline.

To claim

Taxpayers should phone HMRC on 0845 302 1437 and ask them to check whether they have already received this allowance and, if not, enquire as to what action to take.

This Credit was not widely publicised, but full details are contained in the Inland Revenue Manual here and the relevant claim form can be downloaded here.

In essence taxpayers are eligible to claim £520 allowance if:

* They had one or more children under the age of 16 living with them for all or part of the tax year 2002/2003

* The taxpayer or their partner worked and paid tax for all or part of 2002/2003

Taxpayers can be eligible for the £1,040 allowance if:

* They can answer 'yes' to the two points above, and

* One of their children was born between 6 April 2002 and 5 April 2003.

Notes

* Making a claim does not affect a taxpayer’s current or future entitlement to Working or Child Tax Credits.

* Marital status is irrelevant

* Taxpayers cannot claim the credit twice and will need to check their tax code on their P60 for 2002/2003 with the Revenue to make sure they have not already received the credit.

* Taxpayers should have their NI number to hand when calling the Revenue helpline.