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-free childcare regulations (16 November 2017): Childcare Payments (Amendment) Regulations 2017 (SI.No.1096/2017); Childcare Payments (Eligibility) (Amendment) Regulations 2017 (SI.No.1101/2017); and Childcare Payments Act 2014 (Commencement No. 5) Regulations 2017 (SI.No.1116/2017) >> More tax-free childcare regulations

Universal credit roll-out in Northern Ireland (15 November 2017) - Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 9 and Transitional and Transitory Provisions) Order 2017 (SR.No.216/2017) - Provides for roll out of universal credit to specified postcode areas in Northern Ireland from 15 November 2017 and 13 December 2017 >> More about universal credit in Northern Ireland

Universal credit roll-out in Northern Ireland (8 November 2017) - Department for Communities in Northern Ireland publishes postcodes where universal credit will roll-out on 15 November 2017 (Ballymoney) and 13 December 2017 (Magherafelt and Coleraine) >> More about universal credit in Northern Ireland

New Court of Appeal judgment (3 November 2017) - In Arthur v Revenue and Customs [2017] EWCA Civ 1756, the Court of Appeal considers the approach to take when determining if a person is ‘ordinarily resident’ in the United Kingdom in the context of determining whether a joint tax credit claim is required from a couple under section 3(3) of the Tax Credits Act 2002 >> More tax credit case law

New universal credit regulations (4 October 2017) - Welfare Reform Act 2012 (Commencement No. 17, 19, 22, 23 and 24 and Transitional and Transitory Provisions (Modification)) Order 2017 (SI.No.952/2017) sets out the full service expansion between October 2017 and January 2018 >> More universal credit legislation

New regulations (4 October 2017) - Healthy Start Scheme and Day Care Food Scheme (Amendment) Regulations (Northern Ireland) 2017 (SR.No.200.2017) - Add receipt of universal credit as a qualifying benefit for Healthy Start Scheme food and vitamins in Northern Ireland >> More on the transition to universal credit in Northern Ireland

New universal credit regulations in Northern Ireland (25 September 2017): Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 8 and Transitional and Transitory Provisions) Order 2017 (SR.No.190/2017) - This Order brings into force provisions of the Welfare Reform (Northern Ireland) Order 2015 (SI.No.2006/2015) that relate to the introduction of universal credit in Northern Ireland and the abolition of income related employment and support allowance and income-based jobseeker’s allowance >> More on the transition to universal credit in Northern Ireland

New universal credit case law (22 September 2017): CUC/166/2017 - Secretary of State concedes that where an employer fails to notify earnings on time, a universal credit award may be adjusted to make appropriate amendments >> More universal credit case law

New tax credits judgment (21 September 2017): CTC/2861/2016 - Regulation 13 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 must be read in order not to deprive a claimant of social advantage in EU law >> More tax credit case law

New universal credit-related regulations in Northern Ireland (21 September 2017): Welfare Reform and Work (Northern Ireland) Order 2016 (Commencement No. 3) Order 2017 (SR.No.166 /2017) brings into force provisions in the Welfare Reform and Work (Northern Ireland) Order 2016 relating to loans for mortgage interest; a provision which removes the ability for the limited capability for work element to be paid to universal credit claimants; a provision which makes changes to the work-related requirements which apply to certain responsible carers in universal credit >> More on the transition to universal credit in Northern Ireland

New tax credits judgment (20 September 2017): CTC/862/2017 - Amendments made by the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 do not apply to previous tax years >> More tax credit case law

 

About revenuebenefits

 

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

Find out more about revenuebenefits