This part of the website contains information about the different types of financial support that are available from the government to help with the costs of childcare. 

Tax credits, made up of two separate tax credits working tax credit and child tax credit, were introduced in 2003 and administered by HMRC. The tax credits system closed on 5 April 2025, so no tax credit awards continue after that date. Most people will have been invited to claim either universal ...

The page lists most state benefits in alphabetical order. Benefits can be taxable or non-taxable.  Under each benefit we indicate if it is taxable or non-taxable. Even if a benefit is taxable it does not necessarily mean you will have any tax to pay as that will depend on your other taxable ...

Universal credit is a means-tested benefit generally for people under state pension age to help with living costs. It covers people who are out of work, in work and those who cannot work. It can include amounts for certain housing costs, children and childcare costs with additional amounts for ...

If you give an asset to someone, you may have to pay capital gains tax, as you are disposing of something. The rules depend partly on who you make the gift to. For this purpose, a gift includes selling something for less than its market value.

On this page, we discuss briefly what happens if you make a loss when you dispose of an asset, or if the asset is lost or destroyed.