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.
New blog post (20 March 2017): Changes to tax credits postal address for changes and complaints
New blog post (15 March 2017): 2-child limit Tax Credit Regulations published
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 Upper Tribunal decision (24 February 2017): CTC/5443/2014 - It is not possible to rely on reg 7D (4 week run-on) to meet the condition in reg 5(3) (maternity leave etc.) of having been engaged in qualifying remunerative work immediately before the beginning of the period >> More tax credit case law
New blog post (20 February 2017): Update on requesting hardship in ongoing recovery cases
New blog post (15 February 2017): Changes to notional offsetting for tax credits
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