Latest updates

Updated 19 December 2014

Tax credit debt

New regulations issued that allow the DWP, alongside HMRC, to collect tax credit debt (covering overpayments, penalties and interest) so that the DWP can collect that debt by the methods it uses to collect its own debt, including deductions from benefit and Direct Earnings Attachments.

In Tax Credits » Legislation and case law » Statutory instruments » Original » Chronological

Updated 4 December 2014

Transition to universal credit

Our ‘Pathfinder & national roll-out information’ page has been updated to include the latest information on the roll-out of universal credit.

In Tax Credits » Transition to universal credit » Stopping tax credits » Pathfinder information

Updated 3 December 2014

Tax credit rates 2015/2016

The new tax credit rates for 2015/2016 were published on 3 December 2014 alongside the Chancellor’s Autumn Statement 2014.

In Tax Credits » Guidance » How much can your client get? » Rates and tables

Updated 3 December 2014

Child benefit and guardian's allowance rates 2015/2016

The new child benefit and guardian’s allowance rates for 2015/2016 were published on 3 December 2014 alongside the Chancellor’s Autumn Statement 2014.

In Child Benefit » Guidance » How much can your client get? » Rates and tables

Updated 1 December 2014

NAO publishes universal credit progress update report

NAO concludes that it is too early to determine if the DWP will achieve value for money in its implementation of the UC programme.

In Tax Credits » Transition to universal credit » Resources » Research and reports

Updated 24 November 2014

Roll-out of universal credit

New regulations issued in relation to the roll-out of universal credit to claimants with responsibility for children.

In Tax Credits » Transition to universal credit » Legislation » Secondary Legislation » Miscellaneous and Consequential Amendment Regulations

Updated 12 November 2014

New child benefit Court of Appeal judgment

Judgment from the Court of Appeal in Northern Ireland holds that the right to reside test for child benefit is lawful.

In Child Benefit » legislation and case law » Case law » Judgments of the higher courts

Updated 10 November 2014

New tax credit regulations

New regulations that provide for miscellaneous amendments, including in relation to HMRC’s definition of ‘blind’.

In Tax Credits » Legislation and case law » Statutory instruments » Up-rating and amending

Updated 10 November 2014

New child benefit regulations

New regulations that correct minor omissions in child benefit regulations in respect of relevant academic courses.

In Child Benefit » legislation and case law » Statutory instruments » Uprating and amending

Updated 27 October 2014

New tax credit research reports

HMRC publishes findings from three tax credit ‘customer’ surveys. 

In Tax Credits » Policy » Research and reports » HMRC Research Reports

Updated 17 October 2014

CTF Bulletin 77

New HMRC bulletin for Child Trust Fund providers, including guidance on website information, legacy work and contact details.

In Child Trust Fund » Guidance » What does the law mean? » HMRC leaflets and guidance

Updated 9 October 2014

New tax credit Upper Tribunal decision

Whether tribunal entitled to draw adverse inference about failure to provide evidence.

In Tax Credits » Legislation and case law » Case law » Upper Tribunal decisions » Upper Tribunal tax credits decisions (chronological)

Updated 25 September 2014

National Minimum Wage (Amendment) (No 2) Regulations 2014 (SI.No.2485/2014)

New regulations that, from 1 October 2014, increase the hourly rate of the national minimum wage, and increase the maximum daily amount for living accommodation that is allowed to count towards pay.

In National Minimum Wage » Legislation and case law » Statutory instruments » Amending

Updated 14 August 2014

Tax credit fraud and error

Just added: New commentary on the NAO’s report on HMRC’s 2013-14 accounts from the Low Incomes Tax Reform Group.

In Tax Credits » Policy » Research and reports » Other Government research and reports

Updated 11 August 2014

Benefits and Credits Consultation Group

Minutes from the May 2014 meeting of HMRC’s Benefits and Credits Consultation Group are now available.

In Tax Credits » Guidance » How to deal with HMRC » Benefits and Credits Consultation Group

Updated 30 July 2014

Tax Credits: Current Forms, notices and checklists

Our tax credits forms, notices and checklists section has been updated to include copies of the latest (April 2014) HMRC publications.

In Tax Credits » Guidance » How do tax credits work? » Forms, notices and checklists » Current forms, notices and checklists

Updated 30 July 2014

Tax Credits: Current leaflets

Our tax credits leaflets section has been updated to include copies of the latest HMRC leaflets.

In Tax Credits » Guidance » What does the law mean? » Tax Credits leaflets » Current leaflets

Updated 27 May 2014

Direct recovery of HMRC debts

New consultation about a new power which will allow HMRC to recover debts from the accounts of debtors who are able to pay what they owe but have chosen not to do so.

In Tax Credits » Policy » Public consultations

Updated 21 May 2014

Transition to universal credit

New ‘Transitional Provisions’ regulations now available.

In Tax Credits » Transition to universal credit » Legislation » Secondary Legislation » Main Regulations as enacted

Updated 7 May 2014

Challenging tax credit overpayments

New 52 page guide for advisers from the Low Incomes Tax Reform Group

In Tax Credits » Guidance » How to deal with HMRC » Challenging overpayments