Tax Credits: Current leaflets
This section gives details of all leaflets produced by HMRC in relation to tax credits.
The leaflets listed below are all current versions, if you would like to see archived versions of the leaflets or leaflets that are no longer published you can use the navigation to the left.
- WTC 1 - Child and Working Tax Credit (April 2017) - WTC 1 is a basic leaflet which gives an overview of CTC and WTC.
- WTC 2 – A guide to Child Tax Credit and Working Tax Credit (April 2017) - WTC 2 is a detailed guide to tax credits covering entitlement, claims and backdating.
- WTC 5 – Working Tax Credit Help with the costs of childcare (April 2017) - This leaflet gives information about the childcare element of WTC including the qualification criteria, how to calculate childcare costs and how to determine if childcare costs have changed.
- WTC 5 CP (April 2017) - This leaflet gives advice for childcare providers who provide childcare for parent who claim tax credits.
- WTC 7 – Tax Credit Penalties (What happens at the end of a check?) (April 2017) - This leaflet explains when HMRC charge penalties in tax credits, reasonable excuse and appealing against a penalty decision.
- WTC 8 – Why do overpayments happen? (April 2017) - WTC 8 lists the most common reasons for overpayments.
- WTC 9 and WTC 10 - These leaflets were designed for use in children’s centres and were withdrawn from 1 May 2011. Archive copies can be found in our Tax Credits: Archived leaflets section.
- WTC AP – What to do if you think our decision is wrong (April 2017) - This is the replacement appeals leaflet and explains when and how a claimant can ask for a mandatory reconsideration and what happens next. You can also complete this form online.
- WTC AP – What to do if you think our decision is wrong (Appeals) (July 2013) - This is the appeals leaflet (for decisions made before April 2014 only) and explains when a claimant can appeal, how to appeal and what happens after an appeal is lodged.
- WTC FS1 – Tax credits enquiry (April 2017) - This factsheet is designed for claimants and explains the compliance enquiry process which is where previous tax credits claims are checked.
- WTC FS2 – Tax credits examinations (April 2017) - This factsheet is designed for claimants and explains the compliance examination process where claims are checked during the year.
- WTC FS3 – Tax credits formal request for information (April 2017) - This factsheet is issued to claimants when compliance officers make a formal request for information in relation to a claim.
- WTC FS5 – Tax credits coming to the UK (October 2016) - This factsheet gives information to claimants who have moved to the UK about the tax credits system.
- WTC FS6 – Tax credits leaving the UK (April 2017) - This factsheet gives information to claimants who leave the UK about how this affects their tax credits.
- WTC FS9 – Suspension of payments (April 2017) - This factsheet is given to claimants where HMRC compliance officers are considering suspension of payments where a formal information request has not been complied with.
- WTC/FS10 – Tax Credit Checks (April 2017) - What happens if your current or previous award is selected for checking
You can request printed versions of the following leaflets by calling the tax credits helpline on 0345 3003900
- WTC1 – an introduction
- WTC5 - Help with childcare costs
- WTC5CP - the childcare element
- WTC6 - Other types of help you could get
- WTC7 - Penalties what happens at the end of a check
- WTC8 - How do overpayments happen
- WTC/AP - What to do if you think our decision is wrong
- WTC/FS1 - Tax Credits enquiries
- WTC/FS2 - Tax Credit Examinations
- WTC/FS5 - Coming to the UK
- COP 26
Updated 24 July 2017