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Tax credits and benefits

Updated on 21 June 2021

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. Most people can no longer make a brand new claim for tax credits. Eventually all existing tax credit claimants will also be moved to universal credit in a managed exercise and it is expected that this will happen following a pilot exercise involving up to 10,000 people. Due to the coronavirus situation, the managed migration pilot is currently suspended.

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 Work changes Universal credit and employee pay Redundancy explained Support for limited company directors Working remotely for your UK employer while overseas Bonus payments for certain employees Self-employment income support scheme (SEISS) SEISS fourth grant SEISS fifth grant Self-employment support scheme ‘parental’ extension SEISS: where do I include the grants on my tax return? Further self-employment considerations Illness or self isolation Work changes Help for businesses in Northern Ireland, Scotland and Wales Tax credits and coronavirus £500 payment for working households on tax credits £500 Test and Trace Support Payment Taking money from your savings Taking money from your pension Tax penalties: coronavirus ‘relaxations’ Problems getting a National Insurance number High Income Child Benefit Charge (HICBC): What to do if your income falls Childcare support and benefits for children Scams: please be vigilant!
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

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