The amount and type of income you have will affect how much tax credits you might get. The rules are the same for child tax credit, working tax credit or both. This page explains what counts as income for tax credits.

Tax credit awards are made up of a number of elements. The amount of any award depends on the elements that are included in the award and the household income.

Child tax credit is paid by HM Revenue and Customs (HMRC) to support families with children. It is paid independently of child benefit and is payable whether you are working or not.

Working tax credit is paid by HM Revenue & Customs (HMRC) to support people who work and are on a low income. It does not matter whether you are an employee or self-employed. 

We are pleased to publish our latest report, looking at the importance of effective guidance for unrepresented taxpayers. 

HMRC are issuing discovery assessments to people who they believe should have submitted a 2018/19 tax return containing the loan charge and who either did not include it, or did not include it fully. Here we answer some of the questions you may have if you have recently received such a letter.