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 child benefit judgment (28 April 2017): CSF/251/2016 - Whether the appellant’s work as a Big Issue seller was genuine and effective so that it gave rise to a right of residence for the purposes of entitlement to child benefit >> More child benefit case law

New child benefit regulations (28 April 2017): Child Benefit (General) (Amendment) Regulations 2017 (SI.No.607/2017) - New regulations issued in relation to approved training in Northern Ireland for the purposes of child benefit >> More child benefit legislation

New universal credit regulations (26 April 2017) - Welfare Reform Act 2012 (Commencement No. 19, 22, 23 and 24 and Transitional and Transitory Provisions (Modification)) Order 2017 (SI.No.584/2017) - New regulations that provide for the further roll-out of the universal credit full service between May and June 2017 >> More universal credit legislation

New tax credit regulations (26 April 2017) - Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 (SI.No.597/2017) - New regulations that provide for additional circumstances in which a tax credit claim is to be treated as having been made up to 31 days before the date on which the claim was received by HMRC >> More tax credit legislation

New tax-free childcare regulations (24 April 2017): Childcare Payments Act 2014 (Commencement No. 3 and Transitional Provisions) Regulations 2017 (SI.No.578/2017) >> More tax-free childcare regulations

New universal credit case law (5 April 2017) - CUC/2924/2016 - A lacuna in right to reside law must be found in EU law and not in domestic benefit law / A mistake to focus exclusively on EU law, whether to identify whether the law as a whole is deficient or to find a solution to the perceived problem >> More universal credit case law

New universal credit case law (5 April 2017) - CUC/2058/2016 - Whether official computer system inoperative >> More universal credit case law

New Upper Tribunal decision (3 April 2017): CTC/3532/2016 - Overpayment of child tax credit paid in respect of childcare costs recoverable where childminder no longer registered with OFSTED >> More tax credit case law


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

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