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A highlighted word in the dictionary. The word highlighted is 'UNDERPAY', the word underneath this one is 'UNDERPAYMENT'. Showing as white text on a black background.
Updated on 6 April 2026

Tax credits underpayments

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 credit or pension credit. However, HMRC may make changes to 2024/25 and earlier tax credit awards after 5 April 2025 which may mean you were ...

A hand held stamper laid on its side, a stamp has been made in red ink, the stamp reads 'APPEAL'.
Updated on 6 April 2026

Appealing a tax credit decision

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 credit or pension credit. This page explains what happens if you have an appeal outstanding. 

A stack of various coloured, used post-it notes, the top one is orange and it reads 'TAX CREDIT'.
Updated on 6 April 2026

Disability and tax credits

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 credit or pension credit. However, you may still be entitled to tax credit disability element payments for 2024/25 and earlier years if you, ...

A person holding a piece of white paper with the word 'MINIMUM' typed in black text.
Updated on 6 April 2026

Minimum income floor

The minimum income floor applies to some universal credit claims if you are self-employed. It does not apply in all cases. If the minimum income floor applies, you may be treated as earning a certain amount even if your actual earnings from self-employment are lower.

A desk scattered with various stationary, a clock and wooden blocks with the words 'SELF EPLOYED' printed on them in black text.
Updated on 6 April 2026

Gainful self-employment

If you are self-employed and claiming universal credit, DWP will need to decide if you are in ‘gainful self-employment’. 

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Updated on 6 April 2026

Losses

Under universal credit rules, if you make a loss from your self-employment in one assessment period, you may be able to carry forward that loss to set-off against profit in a future assessment period.

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