Welcome to revenuebenefits

For access to the latest information on the range of HMRC ‘products’ including tax credits, child benefit and guardian’s allowance, national minimum wage and tax-free childcare .... as well as information and guidance on the transition from tax credits to universal credit.

Latest updates

New tax credits Upper Tribunal decision (26 September 2016): CTC/1343/2015 - Meaning, in the context of a self-employed claimant, of 'in expectation of payment' / relationship between sections 16 and 18 of the Tax Credits Act 2002.

New blog post (23 September 2016): Concentrix - An update for advisers.

New tax credits Upper Tribunal decision (7 September 2016): C1/14-15(TC)(T) - Whether, where childcare provider located outside the UK and does not fall within the defined categories in the tax credit regulations, the childcare can still be qualifying childcare for tax credit purposes.

New blog post (7 September 2016): Childcare provided in another EU Member State.

New blog post (5 September 2016): Reminder to tell HMRC about 16+ year olds staying in education or approved training.

New blog post (9 August 2016): What to do if you missed the renewals deadline.

New universal credit regulations (1 August 2016): Social Security (Treatment of Postgraduate Master’s Degree Loans and Special Support Loans) (Amendment) Regulations 2016 (SI.No.743/2016) provide for amendments to the universal credit income rules in respect of postgraduate loans.

New blog post (28 July 2016): Universal credit update - Secretary of State's Written Statement to Parliament.

New blog post (28 July 2016): New universal credit postcode web tool.

New tax-free childcare regulations (21 July 2016): Childcare Payments (Amendment) Regulations 2016 (SI.No.796/2016).

New European Court judgment (6 July 2016): In Commission v United Kingdom EUECJ C-308/14 (14 June 2016), the European Court of Justice has found that indirect discrimination is justified in the UK right to reside test for child benefit and child tax credit.

New universal credit regulations (5 July 2016): Social Security (Jobseeker’s Allowance, Employment and Support Allowance and Universal Credit) (Amendment) Regulations 2016 (SI.No.678/2016) reduce sanctions for repeat offences and allow write-offs of sanction and hardship repayment debts.

About revenuebenefits

revenuebenefits is a partnership between the Low Incomes Tax Reform Group and Lasa.

Find out more about revenuebenefits