She is not required to tell HMRC in April 2012 when she applies for DLA.
How to claim backdating Most awards of working tax credit (WTC) and child tax credit (CTC) are backdated automatically.
Alternatively, they should contact the helpline and ask them for the backdating.
They should refer the request to the backdating team in the Tax Credit Office.
However if Sandra failed to notify HMRC that she had applied for Disability Living Allowance for Amy in April 2008, she would only be able to claim three months backdating from October 2008.
If Sandra applies for Disability Living Allowance for Amy in April 2012, and it is not awarded until October 2012, providing Sandra tells HMRC of the award of DLA within 1 month she will receive backdating of the disability element to April 2012.
Changes of circumstances can be backdated up to 1 month.
Prior to 6 April 2012, refugees had 3 months from being awarded refugee status to inform HMRC and receive longer backdating.
But a claim may generally only be backdated by a maximum of 31 days.
Prior to 6 April 2012, the backdating period was 93 days.
In certain circumstances tax credits claims can be backdated.
This section of the website provides information about when claims can be backdated as well as links to HMRC guidance about the backdating process.