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<p>Marriage Allowance was introduced from April 2015. Eligible couples can backdate
their claim for Marriage Allowance for up to four years, having until 5 April 2020
to backdate their claim for Marriage Allowance to the 2015-16 tax year.</p><p> </p><p>A
change of circumstance in Child Tax Credit (CTC) that results in an increased award
can usually be backdated up to a maximum of one month from the date the claimant notifies
HM Revenue and Customs (HMRC). A change of circumstances resulting in the award of
the disability element of CTC can be backdated longer than one month if the claimant
notifies HMRC within one month of being notified of the decision of the child’s entitlement
to Disability Living Allowance (DLA) or Personal Independence Payment (PIP). The disability
element of Child Tax Credit can then be backdated as follows:</p><p> </p><ul><li><p>to
the first date from which DLA or PIP was payable; or</p><p> </p></li><li><p>if later,
to the date falling one month before the claim for DLA or PIP was made; or</p></li></ul><p>
</p><ul><li><p>if later, to the date the claim for CTC was made or treated as made.</p></li></ul><p>
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