Tax credits and benefits

Updated on 12 April 2022

This section provides details about tax credits if you are on a low income and/or responsible for any children, basic information about child benefit and the high income child benefit charge and some information about universal credit. We also explain which state benefits are taxable and non-taxable.

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What information and help can I find in this section?

We have provided information about tax credits and benefits aimed at helping you navigate the often complicated system of support available, with links to more detailed guidance.

In this section, you will find information about tax credits covering the following subjects:

In our state benefits section we have provided a series of links to more detailed information:

State benefits

In this section we list most state benefits, with links to further information about each of them. We also show if the benefit is taxable or non-taxable and whether it counts as income for tax credit claims and universal credit claims.

Child benefit

In this section we look at how to claim child benefit and link to further guidance on how the high income child benefit charge (HICBC) works as well as looking at issues that arise for the HICBC on separation.

Universal credit

Tax credits are gradually being replaced by universal credit which began to be introduced geographically in April 2013 and is now available across the UK. HMRC state that it is no longer possible to make a brand new claim for tax credits. Eventually all existing tax credit claimants will also be moved to universal credit (or pension credit where appropriate) in a managed exercise and it is expected that this will be complete by the end of 2024.

Our UC section explains what UC is, how to make a claim for UC and who can make a claim for UC.

Where can I get more information?

The detail around how tax credits and universal credit work can be complex. More information about all aspects of tax credits, the move to universal credit and child benefit, including dealing with HMRC about tax credits/child benefit is available on our website for advisers – Revenuebenefits.

Information about tax credits, child benefit and other state benefits can also be found on GOV.UK.

Tax guides

Information for employers What is the Job Retention Scheme? Illness or self-isolation Self-employment income support scheme (SEISS) SEISS: where do I include the grants on my tax return? Tax credits and coronavirus Coronavirus payments

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Adult Specified Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?

Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments? Termination payments on leaving the armed forces Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

Am I employed, self-employed, both, or neither? How do I register for tax and National Insurance? What business records should I keep? Working out profits, losses and capital allowances When do I make Self Assessment payments and file my tax return? How do I pay tax on self-employed income? What tax allowances am I entitled to? What is the trading allowance? What National Insurance do I pay if I am self-employed? What is the Construction Industry Scheme (CIS)? Tax checks for taxi, private hire and scrap metal licences How do I work out my profits for universal credit? Do I have to pay VAT if I am self-employed? What is Making Tax Digital for VAT? Pensions and self-employment How do I repay my student loan if I am self-employed? Introduction to enquiries

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Savings and tax Property income Council tax and rates Giving to charity Income from a trust or from the estate of a deceased person Capital gains tax

Tax credits and benefits Tax credits State benefits Child benefit Universal credit

Employer-supported childcare Free childcare places Tax credits childcare support Universal credit Other childcare support Tax-free childcare

Taxes on death: overview Dealing with the deceased's own tax affairs Tax on income and gains after death Death of a spouse or civil partner Joint property on death Pension and life assurance policies on death Income from a deceased's person's estate Inheritance tax State benefits on death Getting help with bereavement and inheritance tax Bereavement jargon buster

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