Tax Credits

Latest additions to the Tax Credits areas of the site

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 13 November 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 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 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 27 October 2014

Transition to universal credit

DWP publishes two new reports, ‘Universal Credit at work’ and ’UC Pathfinder evaluation’.

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

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 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 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 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

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 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 2 April 2014

Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

New regulations that provide for compulsory review before appeal of HMRC decisions in relation to tax credits, child benefit and guardian’s allowance.

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

Updated 23 January 2014

Tax Credits handbook 2013/2014

Update: the majority of the text from LITRG’s Tax Credits handbook is incorporated into revenuebenefits and has now been updated for the 2013/14 tax year.

In Tax Credits » Resources » Books to buy » Tax Credits handbook updates

Updated 23 January 2014

Transition to universal credit: Self-employment

Update: We’ve updated our pdf guide to self-employment and Universal Credit.

In Tax Credits » Transition to universal credit » Overview of universal credit » Self-employment