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 regulations (5 August 2022): Universal Credit (Administrative Earnings Threshold) (Amendment) Regulations 2022 (SI.No.886/2022) - New regulations that provide for an increase in the Administrative Earnings Threshold to £494 a month for an individual, and to £782 for a couple >> More universal credit legislation

New Upper Tribunal decision (1 August 2022): UA-2021-000580-JR & UA 2022-000464-JR - Upper Tribunal holds that the DWP is entitled to withhold payment of universal credit until a national insurance number has been allocated >> More universal credit case law

New regulations (11 July 2022): Universal Credit (Transitional Provisions) Amendment Regulations (Northern Ireland) 2022 (SR.No.194/2022) - New regulations make amendments to universal credit natural migration and managed migration provisions, including to enable the Department for Communities to begin issuing managed migration notices in Northern Ireland >> More universal credit legislation 

New regulations (5 July 2022): Universal Credit (Transitional Provisions) Amendment Regulations 2022 (SI.No.752/2022) - New regulations make amendments to universal credit natural migration and managed migration provisions, including the removal of the 10,000 limit on the number of awards of universal credit that can be made to claimants who have been issued with a managed migration notice >> More universal credit legislation 

New Northern Ireland Commissioner's decision (13 June 2022): C1/22-23(UC) - Northern Ireland Social Security Commissioner rules that the DWP did not have jurisdiction to make decision on claim for universal credit made by a claimant who lived in Northern Ireland  >> More universal credit case law

New Upper Tribunal decision (30 May 2022): UA-20201001444-ULCW - Upper Tribunal holds that an old style ESA claimant who claimed universal credit six months after ESA ended was entitled to receive LCWRA element immediately on account of previous determination of LCWRA and national insurance credits entitlement  >> More universal credit case law

New regulations (19 May 2022): Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (SI.No.555/2022) - New regulations include provisions making notification of appropriate bank or other account an entitlement condition for child benefit, and revocation of obsolete references and provisions relating to Covid-19 pandemic  >> More tax credit legislation >> More child benefit and guardian's allowance legislation

New High Court of Northern Ireland decision (17 May 2022): RK, Re Application for Judicial Review [2022] NIQB 29 - High Court of Northern Ireland rules that treatment of maternity allowance as unearned income for the purposes of universal credit is not unlawful >> More universal credit case law

New regulations (13 April 2022): Universal Credit (Local Welfare Provision Disregard) (Amendment) Regulations 2022 (SI.No.448/2022) - New regulations provide for the disregard of local welfare provision in the calculation of capital for universal credit purposes >> More universal credit legislation 

New regulations (5 April 2022): Social Security Benefits (Claims and Payments) (Modification) Regulations 2022 (SI.No.428/2022) - Temporary modification of fuel deductions from universal credit so that new payments for ongoing consumption or increase in existing payments may only be made if requested by claimant >> More universal credit legislation 

New regulations (5 April 2022): Social Security (Terminal Illness) (2022 Act) (Commencement) Order (Northern Ireland) 2022 (SR.No.171/2022) - Amend the definition of terminal illness within universal credit to extend the period within which death may reasonably be expected from six months to 12 months >> More universal credit legislation 

New Upper Tribunal decision (5 April 2022): UA-2020-000306-USTA - Whether definition of ‘full-time course of education’ in universal credit refers to actual number of hours of study rather than classification by the particular educational institution >> More universal credit case law

New regulations (29 March 2022): National Minimum Wage (Amendment) Regulations 2022 (SI.No.382/2022) - New regulations issued in relation to National Living Wage and National Minimum Wage rates and pay calculation rules from April 2022 >> More NMW regulations


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