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 (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

New regulations (27 March 2017): National Minimum Wage (Amendment) Regulations 2017 (SI.No.465/2017) - New regulations that provide for increases in the National Living Wage and National Minimum Wage from April 2017 >> More NMW regulations

New Upper Tribunal decision (23 March 2017): CTC/2497/2016 - Appeal addresses concerns about the inadequacy of the appeal response provided by HMRC and its failure to put the claimed justification for its decision to the claimant prior to its production of that response >> More tax credit case law

New regulations (17 March 2017): Social Security (Restrictions on Amounts for Children and Qualifying Young Persons) Amendment Regulations 2017 (SI.No.376.2017) -  New regulations that introduce a 2-child limit to Universal Credit and other social security benefits, including Income Support, Jobseekers Allowance and Housing Benefit >> More universal credit regulations

New regulations (17 March 2017): Guardian’s Allowance Up-rating Regulations 2017 (SI.No.412/2017) - New regulations issued in relation to restricting the uprating of guardian’s allowance in specified circumstances >> More guardian's allowance regulations

New regulations (17 March 2017): Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017 (SI.No.406/2017) - New regulations issued in relation to the uprating of tax credits and guardian's allowance from April 2017.

New regulations (15 March 2017) - Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2017 (SI.No.396/2017) - New regulations issued in relation to the calculation of income for tax credits purposes that make changes in three areas where the income tax rules will change in 2017/2018 >> More tax credit legislation

New regulations (15 March 2017) - Child Tax Credit (Amendment) Regulations 2017 (SI.No.387/2017) - New regulations issued that make changes to the rules governing entitlement to the family element of child tax credit; introduce a new disability element; and restrict entitlement (subject to exceptions) to no more than 2 children or qualifying young persons >> More tax credit legislation

New Upper Tribunal decision (15 March 2017): CTC/3207/2016 - Nature and assessment of permanence of separation for the purposes of section 5(5A)(a)(ii) of the Tax Credits Act 2002 >> More tax credit case law

New regulations (14 March 2017): Universal Credit (Reduction of the Earnings Taper Rate) Amendment Regulations 2017 (SI.No.348/2017) - New regulations issued that provide for a reduction of the universal credit taper rate from 65 to 63 per cent >> More universal credit regulations

 

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

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