Tax credits and benefits
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.
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:
- What are tax credits?
- Who can claim tax credits?
- What is working tax credit?
- Disability and tax credits
- What is child tax credit?
- Can I claim for my child aged 16 and over?
- How do I calculate tax credits?
- How do I claim tax credits?
- Can I backdate my claim to tax credits?
- What counts as income for tax credits?
- What income will be used to calculate my claim?
- How are tax credits paid?
- How do I renew my tax credits claim?
- What changes do I need to report?
- How do I appeal a tax credits decision?
- What can I do if I have an underpayment?
- What can I do if I have an overpayment?
- What if my claim is checked by HMRC?
- How do I complain about tax credits?
- How do I contact HMRC about tax credits?
- How will universal credit affect tax credits?
- Universal credit and stopping tax credits
- Tax credits and students
In our state benefits section we have provided a series of links to more detailed information:
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.
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.
Tax credits are gradually being replaced by universal credit. HMRC state that it is no longer possible to make a brand new claim for tax credits. The only exception to this is for certain people who are granted refugee status. Our understanding is that most existing tax credit claimants will move to either universal credit or pension credit. Most tax credit claimants who are below their state pension age are expected to have been invited to move to UC by the end of 2024 and the overall move to UC for people claiming other legacy benefits is expected to be complete by the end of 2028. You can find out more about how tax credit claimants are affected by UC in our tax credit section.
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.