Tax Credits

There are two tax credits – child tax credit and working tax credit. You can claim one or both of them, depending on your household circumstances.

Working tax credit is paid to people who work and are on a low income – it does not matter whether you are an employee or self-employed, and you do not need to have children. Child tax credit is paid to people who have children. It is paid in addition to child benefit and you do not have to be working to get it.

Tax credits are administered by HM Revenue & Customs.

Latest updates

New blog post (14 February 2017): Minister announces DWP to recover outsanding tax credits debt

New blog post (14 February 2017): HMRC - annual tax credits report 2015-2016

New blog post (7 February 2017): HMRC will review Concentrix cases from summer 2016

New blog post (31 January 2017): HMRC use voice ID on the tax credits helpline

New blog post (17 January 2017): Tax credits - HMRC digital services

New blog post (13 January 2017): Tax credit helpline now open on Sundays

Consolidated legislation (19 December 2016): Consolidated tax credits statutues and statutory instruments, updated by LexisNexis to December 2016, are now available.

New Upper Tribunal decision (28 November 2016): CTC/993/2016 - 'Statement Like an Award Notice' (SLAN) issued by HMRC treated as section 18 decision to ensure Tribunal has jurisdiction to address claimant's grievance >> More tax credit case law

New Upper Tribunal decision (28 November2016 ): CTC/1544/2015 - 'Statement Like an Award Notice' (SLAN) is not appealable - Failure of HMRC to put copy of decision under appeal before the FTT >> More tax credit case law

2017/2018 uprating (23 November 2016): the 2017/2018 tax credit, child benefit and guardian's allowance rates were issued on 23 November 2016 alongside the 2016 Autumn Statement.

New Upper Tribunal decision (19 October 2016): CTC/610/2016 - Child care costs. Failure by HMRC to produce all relevant evidence on appeal >> More tax credit case law