⚠️ We are currently updating our 2021/22 tax guidance across the website
Tax credits and benefits
This section provides details about tax credits if you are on a low income and/or responsible for any children.
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:
For those earning £50,000 or more and entitled to child benefit, we have information about the high income child benefit charge in our section on:
Tax credits will eventually be 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 between 2020 and 2024. This will follow a pilot involving up to 10,000 people who will be moved between July 2019 and July 2020. Due to the coronavirus situation, the managed migration pilot is currently suspended. You can find out more about the changes in our section on:
Where can I get more information?
The detail around how tax credits work can get complex. More information about all aspects of tax credits 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.