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 Upper Tribunal decision (13 November 2019): CTC/225/2018 - EU Coordination rules override domestic residence conditions for child tax credit but not other conditions of entitlement - in a case where a child lived in the EU and the claimant had not exercised Treaty rights in another Member State >> More tax credit case law

New regulations (1 November 2019): Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2019 (SI.No.1431/2019) - New legislation issued that amends social security and tax credit regulations to protect the rights of certain third country nationals to reflect the UK's transition from association agreements to trade and partnership agreements (TPAs) after it exits from the EU >> More tax credit legislation >> More child benefit legislation

New regulations (29 October 2019): Jobseeker's Allowance and Universal Credit (Higher-Level Sanctions) (Amendment) Regulations 2019 (SI.No.1357/2019) - New regulations issued that reduce the maximum duration of a higher level sanction period from 156 weeks to 26 weeks. Also contain transitional provisions to enable ongoing higher-level sanctions to be terminated once a claimant's award has been reduced for at least 182 days or 26 weeks from the date that the reduction took effect (NB. SR.No.201/2019 makes similar provisions in Northern Ireland, reducing the maximum duration from 78 weeks to 26 weeks) >> More universal credit legislation

New Upper Tribunal decision (17 October 2019): CTC/2494/2018 - Actual profitability and a certain level of regular financial transactions are not essential to the definition of "self-employed" for the purposes of entitlement to working tax credit. The case involves the interaction between a s16 decision which had been followed by a s18 decision and reflects on the findings in both [2018] AACR 2 [2018] AACR 2ws and CTC/283/2018 >> More tax credit case law

New Upper Tribunal decision (9 October 2019): CF/5039/2014 - Child benefit can be exported under Article 7 of Regulation (EC) 883/2004 and the priority rules for overlapping family benefits in Article 68 do not apply when the claimant is receiving benefit in only one State >> More child benefit case law

New regulations (10 September 2019): Universal Credit (Childcare Costs and Minimum Income Floor) (Amendment) Regulations 2019 (SI.No.1249/2019) - New regulatons issued that extend the period for reporting childcare costs by a month, and make it clear that all gainfully self-employed claimants are subject to the minimum income floor >> More universal credit legislation

New regulations (10 September 2019): Universal Credit (Childcare Costs and Minimum Income Floor) (Amendment) Regulations (Northern Ireland) 2019 (SR.No.173/2019) - New regulations issued in Northern Ireland that extend the period for reporting childcare costs by a month, and make it clear that all gainfully self-employed claimants are subject to the minimum income floor >> More universal credit legislation

New regulations (24 July 2019): Universal Credit (Managed Migration and Miscellaenous Amendments) Regulations (Northern Ireland) 2019 (SR.No.152/2019) - New regulations issued in Northern Ireland that provide for the managed migration of claimants on existing benefits to unviersal credit >> More universal credit legislation

New regulations (23 July 2019): Universal Credit (Managed Migration Pilot and Miscellaneous Amendments) Regulations 2019 (SI.No.1152/2019) - New regulations issued in relation to the universal credit managed migration pilot due to start in July 2019 >> More universal credit legislation

New regulations (23 July 2019): Welfare Reform Act (Commencement No.33) Order 2019 (SI.No.1135/2019) - Brings into force the remaining regulation-making powers for universal credit in the 2012 Act >> More universal credit legislation

New Upper Tribunal decision (3 July 2019): CSUC/55/2019 - Claimant with permanent right to reside is 'in GB' for the purposes of basic entitlement condition even when not falling within any of the situations in regulation 9(4) of the UC Regulations 2013 >> More universal credit case law

New Upper Tribunal decision (2 May 2019): CTC/2349/2018 - Tax credits - Claim by married woman as a single person - Whether separated in circumstances such that separation seems likely to be permanent (TCA 2002 s.3(5A)(a)) - FTT direction addressed to claimant that husband attend as a witness - Adverse inference drawn when husband failed to attend - Importance of assessing evidence in its cultural context - Attitudes towards separation and divorce within a Muslim community where married couple are first cousins >> More tax credit case law

New Upper Tribunal decision (30 April 2019): CSTC/283/2018 - Working tax credits - definition of "self-employed" in the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 - relevance of profitability and "genuine and effective" in the test of carrying on a trade, profession or occupation "on a commercial basis" - circumstances in which the Upper Tribunal will hear an appeal against a decision of the First-tier Tribunal in a case which challenges a decision under Section 16 of the Tax Credits Act 2002 when a Section 18 decision has subsequently been issued >> More tax credit case law

New regulations (16 April 2019): Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2019 (SI.No.867/2019) - New regulations issued in relation to child benefit and child tax credit for those granted leave to enter or remain under the EU Settlement Scheme >> More tax credit legislation >> More child benefit legislation

New Upper Tribunal decision (11 April 2019): CTC/1443/2018 - Whether a school has to be registered or approved in order for a person to be a qualifying young person >> More tax credit case law

New Upper Tribunal decision (11 April 2019): CTC/2376/2017 - A decision taken by HMRC not to award a tax credit under section 14 of the Tax Credits Act 2002 cannot be followed by a final decision under section 18 of the 2002 Act. Therefore, no section 18 decision may cause an appeal to the First-tier Tribunal against such a decision to lapse. To the extent that a three-judge panel of the Upper Tribunal in LS & RS v HMRC [2018] AACR 2; [2017] UKUT 0247 (AAC) expressed the contrary view, its comments were obiter and should not be followed >> More tax credit case law

 

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