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 guardian's allowance regulations (14 March 2024) Guardian's Allowance Up-rating Regulations 2025 (SI.No.337/2025) - New regulations ensure that uprating of guardian’s allowance for 2025/2026 does not apply where the claimant is living abroad >> More child benefit and guardian's allowance legislation
New Upper Tribunal judgment (13 March 2025): IRD v His Majesty's Revenue & Customs | [2025] UKUT 061 (AAC) | UA-2024-001052-TC UA-2024-001053-TC - Trader of financial futures with no clients or profit could not be considered self-employed for the purposes of working tax credit >> More tax credits case law
New child benefit and guardian's allowance regulations (7 March 2025) Child Benefit and Guardian's Allowance Up-rating Order 2025 (SI.No.292/2025) - New regulations provide for the up-rating of child benefit and guardian’s allowance from April 2025 >> More child benefit and guardian's allowance legislation
New child benefit and guardian's allowance regulations (26 February 2025): Child Benefit and Guardian's Allowance (Miscellaneous Amendments) Regulations 2025 (SI.No.207/2025) - New regulations make miscellaneous amendments including to limit backdating of child benefit and guardian’s allowance to three months for refugees >> More child benefit and guardian's allowance legislation
New regulations (14 February 2025) Universal Credit (Work-Related Requirements) In Work Pilot Scheme (Extension) Order 2025 (SI.No.168/2025) - Provides for the testing of universal credit in-work conditionality in pilot areas to be extended for a further 12 months. >> More universal credit legislation
New Upper Tribunal decision (14 February 2025) Secretary of State for Work and Pensions v MJ [2025] UKUT 035 (AAC) | UA-2023-000561-USTA - Where LCWRA element replaces carer element in a universal credit award, the transitional SDP element should only be eroded by the difference between the two >> More universal credit case law
New High Court decision (16 January 2025) Roberts v Secretary of State for Work and Pensions | [2025] EWHC 51 (Admin) - High Court holds that the DWP's policy for implementing rent deductions is unlawful due to procedural unfairness >> More universal credit case law
New Upper Tribunal decision (14 January 2025) KS v Secretary of State for Work and Pensions (UC) [2025] UKUT 015 (AAC) | UA-2024-000320-ULCW - 'Relevant period' started running on date of self-certification in universal credit journal, and continued running despite 10-month delay in submitting first fit note >> More universal credit case law
New regulations (13 January 2025) Housing Benefit and Universal Credit Housing Costs (Executive Determinations) (Modification) Regulations (Northern Ireland) 2025 (SR.No.1/2025) -Include modifications to SR.No.222/2016 to update how the local housing allowance (LHA) is determined in universal credit so that LHA rates are frozen at the same levels for 2025/2026 as the rates for 2024/2025 >> More universal credit legislation
New regulations (9 January 2025) Rent Officers (Housing Benefit and Universal Credit Functions) (Modification) Order 2025 (SI.No.5/2025) - Set LHA rates at the same levels for 2025/2026 as the rates for 2024/2025 >> More universal credit legislation
New regulations (6 January 2025) Social Security (Miscellaneous Amendments) Regulations 2025 (SI.No.3/2025) - Make amendments and modifications to various social security regulations relating to universal credit, pension credit, housing benefit and tax credits >> More universal credit legislation | More tax credit legislation
New Upper Tribunal decision (2 December 2024) KL by MR v Secretary of State for Work and Pensions (UC) [2024] UKUT 392 (AAC) | UA-2023-000701-USTA - Student’s universal credit claim, which would have been successful under regulation 14 exception but for the DWP’s delay in completing a work capability assessment, was correctly refused by tribunal >> More universal credit case law
New Upper Tribunal decision (10 December 2024) GA v Secretary of State for Work & Pensions (UC) [2024] UKUT 380 (AAC) | UA-2024-000557-USTA - Refusal of universal credit unlawfully discriminated against claimant with pre-settled status who was unable to claim a 'Destitution Domestic Violence Concession' in 2022 >> More universal credit case law
New Court of Appeal decision (2 December 2024) Secretary of State for Work and Pensions v Versnick and Another | [2024] EWCA Civ 1454 - Court of Appeal holds that claimant could rely on social assistance benefits paid to his partner in order to demonstrate self-sufficiency where his presence did not increase entitlement >> More universal credit case law
New Upper Tribunal decision (7 November 2024) CK v Secretary of State for Work & Pensions | [2024] UKUT 331 (AAC) | UA-2024-000269-USTA - Need for there to be a causal relationship between the circumstances on which a request for universal credit backdating is based and subsequent delay in making the claim, and for the delay to have been reasonable >> More universal credit case law
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revenuebenefits is delivered by the Low Incomes Tax Reform Group
