Latest updates

Updated 23 July 2014

Tax credit appeals

New regulations that provide for tax credit appeals to be settled by agreement between HMRC and the appellant with no need for a determination by a tribunal.

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

Updated 22 July 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 17 July 2014

Tax credits and income support/JSA child premiums

New regulations issued that provide for the continued payment of child premiums in income support and JSA, by extending the deadline for transfer of claims to child tax credit.

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

Updated 17 July 2014

Tax credits and transition to universal credit

New regulations issued that allow tax credit awards to be in-year finalised when a tax credit claimant makes the transition to universal credit; and ensure that fraud penalties applied to working tax credit awards can be applied to an award of universal credit.

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

Updated 9 July 2014

HMRC accounts 2013-14

National Audit Office issues new report on the 2013-14 accounts of HM Revenue & Customs.

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

Updated 9 July 2014

New child benefit regulations

New regulations that introduce, with effect from 1 July 2014, a three month residence qualification to be satisfied by people who have recently arrived in the UK before they are able to access child benefit.

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

Updated 3 July 2014

New tax credit upper tribunal judgment

CTC 947 2013 - Adding respondents, practice on appeal by unsuccessful parent - adding successful parent to a respondent

In Tax Credits » Legislation and case law » Case law » Upper Tribunal decisions » Upper Tribunal decisions (by topic)

Updated 3 July 2014

New child benefit upper tribunal decision

CF 3973 2013 - Claim forms had been destroyed and so this case concludes that HMRC were unable to show misrepresentation. (Claim for child benefit by claimant who was subject to immigration control).

In Child Benefit » legislation and case law » Case law » Upper Tribunal decisions

Updated 19 June 2014

Tax credits and transition to universal credit

New regulations issued in relation to the roll out of universal credit to the North West of England.

In Tax Credits » Transition to universal credit » Legislation » Secondary Legislation » Commencement Orders

Updated 30 May 2014

Transition to universal credit: Research and reports

DWP publishes new universal credit statistics for the pathfinder areas for the period April 2013 to 31 October 2013

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

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 27 May 2014

Benefits and Credits Consultation Group

Minutes from the January 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 27 May 2014

Tax Credits - Error and Fraud Additional Capacity Trial

New reports that show the findings of HMRC’s additional capacity trial, which saw a private sector company carry out error and fraud checks on tax credits case.

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

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

Updated 30 April 2014

Consolidated tax credits regulations

Check out our tax credit pages for the latest regulations consolidated by LexisNexis.

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

Updated 29 April 2014

Consolidated tax credits legislation

Tax Credits Act 2002 and Welfare Reform Act 2012 consolidated by LexisNexis to April 2014 now available.

In Tax Credits » Legislation and case law » Statutes » Consolidated

Updated 23 April 2014

CTF Bulletin 74

New HMRC bulletin providing information on the budget announcement on CTF subscription limits 2014/15; new CTF amendment regulations; annual information returns; and ‘Where’s my child’s CTF?’

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

Updated 9 April 2014

Tax credit overpayments

New version of COP 26 now available.

In Tax Credits » Guidance » What does the law mean? » Codes of practice

Updated 9 April 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