Tax Credits: Guidance

This section of the website covers a wide range of guidance on tax credits.

The ‘What does the law mean’ section contains links to various government websites providing tax credits guidance and HMRC internal manuals. You will also find HMRC codes of practice and the full range of tax credits leaflets.

The ‘how do tax credits work section’ provides information on the annual tax credits cycle, how to make a claim and how to manually calculate tax credits. This is also where you will find the full range of tax credits forms, notices and checklists.

The ‘how much can your client get’ section provides details of tax credits rates (both current and past). It also provides links to the various entitlement calculators and gives details of the many passported benefits associated with tax credits.

The ‘how to deal with HMRC’ section provides guidance on contacting HMRC about tax credits; recovery and repayment; obtaining information held by HMRC about a client; and making an appeal.

For those people who act on behalf of someone else you will find guidance on how to deal with HMRC as an intermediary.

Updated 9 January 2017