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 judgment (16 August 2017): CTC/3617/2016 - Matters to consider when tribunals exercise discretion to set or alter the level of a tax credit penalty >> More tax credit case law

New tax credit regulations (26 July 2017) - Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (SI.No.781/2017) - New regulations issued in relation to the recovery of overpayments of tax credits in Northern Ireland consequent on the roll out of universal credit >> More tax credit legislation

Consolidated tax credit legislation (14 July 2017): We've just added new consolidated versions of the Tax Credits Act 2002 and more than 40 tax credit statutory instruments courtesy of LexisNexis.

New tax-free childcare regulations (14 July 2017): Childcare Payments Act 2014 (Commencement No. 4) Regulations 2017 (SI.No.750/2017) >> More tax-free childcare regulations

New universal credit-related  regulations in Northern Ireland (11 July 2017): SR.No.147/2017 provides for the universal credit earnings taper rate to be reduced to 63 per cent | SR.No.145/2017 that relates to the calculation of the earnings threshold for exception from the benefit cap for universal credit claimants | SR.No.144/2017 that provides for an increase in local housing allowance rates in designated areas when calculating universal credit housing costs | SR.No.143/2017 that relates to the availability of discretionary housing payments for universal credit claimants | SR.No.142/2017 that removes entitlement to the housing costs element of universal credit for certain claimants aged 18 to 21 | SR.No.116/2017 that provides for miscellaneous amendments, including in relation to the assessment of capital for universal credit purposes, and to cold weather payment entitlement for recipients of universal credit >> More on the transition to universal credit in Northern Ireland

New tax credit judgment (5 July 2017): CTC/3228/2015 - Impact on a section 16 appeal to the First-tier Tribunal of HMRC making a section 18 decision >> More tax credit case law

New universal credit regulations (29 June 2017): Universal Credit (Claims and Payments) (Scotland) Regulations 2017 (SI.No.227/2017) - New regulations issued in Scotland that provide for the right to request twice monthly payments of universal credit and direct payment of housing costs to landlords >> More on the transition to universal credit in Scotland

New regulations (29 June 2017): Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 7) Order 2017 (SR.No.118/2017) - New regulations issued in Northern Ireland that enable discretionary housing payments to be made to those entitled to universal credit >> More on the transition to universal credit in Northern Ireland

New tax credit judgment (13 June 2017): CTC/29/2015 - Correct approach to S.16(1) TCA decisions >> More tax credit case law

New universal credit regulations (5 June 2017): Welfare Reform (Consequential Amendments) (Scotland) Regulations 2017 (SI.No.182/2017) - New regulations that introduce an earnings threshold in universal credit to establish entitlement to free school lunches and provision of early learning and childcare in Scotland >> More on the transition to universal credit in Scotland
 

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

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