If you are thinking about claiming the above tax credit there is a company online called The Entitlements Agency. This is a private company which will charge you £94 plus vat and any interest on the amount you may be awarded. The forms you are asked to download are standard inland revenue tax forms and a form stating they are acting as your agent and that any monies should be paid into their bank account. They then will forward anything left to you after their deductions. £94 seems a lot of money for forms you can download yourself at
http://www.hmrc.gov.uk/news/ctc.htm Apparently there is some confusion about the above tax credit as the tax people were less than open about it.