[2025] UKUT 166 (AAC)

I can deal with this point in short order. The Tribunal found in paragraph 15 of its statement of reasons that

“ ... the appellant had made his declaration of eligibility when he completed the online claims process for TFC and 30 hours. Using its knowledge and expertise, the Tribunal considered that as part of this process he would have had to take positive action by completing the various fields and confirming, for example, that he and his wife were working and that they met the requirements for earnings. The Tribunal considered that this amounted to a declaration, which is defined by the legislation as a statement made by a person for an entitlement period which states that the person is an eligible person for the entitlement period.”

There was no appeal against that finding of fact (nor could there be). That finding is determinative of the point.

In any event, were there any doubt about the correctness of the Tribunal’s findings, the position is settled by reference to the “gov.uk” archived website which contained the portal which the claimant would have used to make his application and which sets out at some length the steps which would have to be taken to complete the online application, which I have set out at some length in paragraph 78 above.

At the culmination of the process, the claimant pressed the “Accept and send” button on the declaration page and that caused HMRC to receive an electronic notification that he had made a declaration of eligibility to TFC. He sought to argue that, although he made an application for TFC, he did not make a “declaration of eligibility” because he did not “intend” to do so. I do not accept that submission.

The reality is that he did in fact make such a declaration when he clicked “Accept and send” under the heading “Declaration”. That was notwithstanding the warning(s) which he would have seen about the impact which his actions would have on his tax credits. I do not accept that the warnings in the process should not be taken into account in determining whether a valid declaration of eligibility was made. In short, whether or not the claimant intended (subjectively or with the benefit of hindsight) to apply for TFC and to make a declaration of eligibility, he did in fact make a declaration of eligibility. The claimant sought to rely on the dictionary definition of a “declaration”, but that does not assist him. On the contrary, it undermines his case. The dictionary definition of “declaration” is “an official announcement or statement” or a “firm, emphatic statement which shows that you have no doubts about what you are saying”. That is precisely what the claimant was doing when he pressed “accept and send”.

It is not correct that a claimant who, as a matter of fact, does make a declaration can or should be treated, for the purposes of the 2014 Act, as not having made the declaration because he pressed a button by mistake. A mistaken declaration is nonetheless a declaration. HMRC is not required to interrogate an individual’s declaration and effectively ask him, after he has made a declaration, “are you really sure that you meant to apply?”. That inquiry would be required in every case. The legislative framework would on that hypothesis become unworkable and impractical, all the more so where Parliament has decided that declarations should (in general) be made electronically.